近年来，随着全球经济一体化的快速发展，国际金融关系越来越紧密，在全球范围内，某一国家的金融风险有可能演变为全球性的金融危机。当前，在全球银行业中，操作风险与相关的案例时有发生，2020年8月央行宣布包商银行资不抵债，2022年4月河南村镇银行窃取400亿储户存款,这一系列的操作风险事件，让国内外商业银行都意识到了操作风险的重要性，所以，银行的操作风险控制是银行长期发展的关键。在商业银行的各种业务、不同的部门中都存在着操作风险，而在日常运作中，操作风险的潜在性也就无处不在。如何防范和化解这些风险，使其获得高质量的发展，已成为各大商业银行在进行内部风险管理时的头等大事。

       本文以Y银行为研究对象。在对国内外一些优秀文献的回顾和对操作风险理论的理解基础上，文章首先总结了国内外商业银行内部控制和操作风险管理的研究成果，从概念、分类和特征等角度阐述了二者之间的关系，并得出结论：内部控制对于操作风险管理具有重要意义。在现有的理论基础上，我们再对Y银行2017年至2022年的操作风险损失事件数据进行分析，具体分析Y银行目前的内部控制缺陷，找出操作风险的原因。利用定量分析方法，建立数学模型，从定性分析到定量分析，提高评估结果的准确性。最后，阐明了内部控制与操作风险管理之间的关系，并从内部控制五要素的角度，考虑优化内部控制环境，建立风险评估体系，加强操作风险管理的内部控制活动，建立健全内部控制的反馈机制。这些措施将加强内部控制举措，有效解决Y银行目前面临的操作风险管理问题，提高Y银行的整体能力，确保其长期稳定，同时也为同行提供一些借鉴。

In recent years, with the rapid development of global economic integration, international financial relations have become increasingly close, and financial risks in a particular country may evolve into a global financial crisis in the global context. Currently, in the global banking industry, operational risk and related cases occur from time to time. In August 2020, the central bank announced that Baoshang Bank was insolvent, and in April 2022, Henan Village Bank stole 40 billion depositors' deposits.This series of operational risk events have made domestic and foreign commercial banks realize the importance of operational risk, so the operational risk control of banks is the key to their long-term development. Operational risks exist in various businesses and different departments of commercial banks, and the potential of operational risks is everywhere in daily operations. How to prevent and mitigate these risks for quality development has become a top priority for major commercial banks in their internal risk management.

This paper takes Bank Y as the subject of study. Based on the review of some excellent domestic and foreign literature and the understanding of operational risk theory, the paper first summarizes the research results of internal control and operational risk management of commercial banks at home and abroad, elaborates the relationship between them from the perspectives of concepts, classifications and characteristics, and concludes that internal control is of great significance for operational risk management. Based on the existing theory, we then analyze the operational risk loss event data of Bank Y from 2017 to 2022, specifically analyze the current internal control deficiencies of Bank Y, and identify the causes of operational risk. Using quantitative analysis methods, we establish mathematical models to improve the accuracy of the assessment results from qualitative to quantitative analysis. Finally, the relationship between internal control and operational risk management is clarified, and from the perspective of the five elements of internal control, the optimization of the internal control environment, the establishment of a risk assessment system, the strengthening of internal control activities for operational risk management, and the establishment of a sound feedback mechanism for internal control are considered. These measures will strengthen internal control initiatives, effectively address the operational risk management issues currently faced by Bank Y, improve the overall capacity of Bank Y, and ensure its long-term stability, while also providing some lessons for peers.