OPERATIONAL RISKS, OBJECTS AND SOURCES OF OCCURRENCE

The article deals with operational risks, their objects and the sources of their occurrence. The purpose of this article is to determine what operational risks are and why their analysis in the management system of a banking institution is a key activity of organizations. In comparison with others related to the topic and purpose, documents, the article has supplemented classifications and summarizes the results of earlier works. The author comes to the conclusion that one of the main sources of operational risks is the human factor, and concludes that it is necessary to further develop and improve mechanisms for managing operational risks, which will undoubtedly contribute to the implementation of Basel II and Basel III standards in Russia.