| 摘要 | 第1-17页 |
| ABSTRACT | 第17-20页 |
| Chapter 1 Background | 第20-27页 |
| ·Introduction of risk-based internal audit | 第20页 |
| ·Introduction of operational risk | 第20-23页 |
| ·Audit planning approach of BEA (China) | 第23-24页 |
| ·Inadequacy of the above audit approach | 第24页 |
| ·Purpose of this thesis | 第24-25页 |
| ·Why operational risk measurement | 第25-27页 |
| Chapter 2 Introduction of Operational Risk Measurement Methods | 第27-39页 |
| ·Background of operational risk measurement | 第27-28页 |
| ·The Basic Indicator Approach | 第28页 |
| ·The Standardized Approach | 第28-31页 |
| ·Advanced Measurement Approaches (AMA) | 第31-39页 |
| ·Internal Measurement Approaches (“IMA”) | 第32-36页 |
| ·Loss Distribution Approaches (“LDA”) | 第36-37页 |
| ·Monte Carole Simulation Approach | 第37-39页 |
| Chapter 3 Application of Operational Risk Measurement in Internal Audit | 第39-46页 |
| ·General status of internal loss database construction | 第39-40页 |
| ·The workaround approach in this thesis | 第40-42页 |
| ·Operational risk measurement by the Basic Indicator Approach | 第42-43页 |
| ·Operational risk measurement by the Standardized Approach | 第43-44页 |
| ·Operational risk measurement by the Advanced Measurement Approach (AMA) | 第44-46页 |
| Chapter 4 Operational Risk Measurement by Monte Carlo Simulation in Internal Audit | 第46-63页 |
| ·Data collection and cleansing | 第46-48页 |
| ·Establishment of “Equivalent Loss” model | 第48-52页 |
| ·Perform Monte Carlo Simulation | 第52-55页 |
| ·Conclusion | 第55-56页 |
| ·Supplementary approach – external loss database, EVT and scenario simulation | 第56-60页 |
| ·Necessity of introduction of external operational loss database | 第56-58页 |
| ·Introduction of Extreme Value Theory (“EVT”) | 第58-59页 |
| ·Scenario simulation | 第59-60页 |
| ·Supplementary approach – Risk Control Self Assessment (RCSA) | 第60-63页 |
| Chapter 5 Direction of Improvement | 第63-67页 |
| ·Automation of the process | 第63页 |
| ·Finer classification | 第63-67页 |
| Reference | 第67页 |
