Operativno tveganje v bankah in vpliv uredbe o kapitalskih zahtevah iii (CRR3) na okvir operativnega tveganja

Starič, Lana

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Title:	Operativno tveganje v bankah in vpliv uredbe o kapitalskih zahtevah iii (CRR3) na okvir operativnega tveganja
Authors:	ID Starič, Lana (Author) ID Jagrič, Vita (Mentor) More about this mentor...
Files:	UN_Staric_Lana_2026.pdf (1,48 MB) MD5: C023ABBFCBA6497164FA640428EAE34E
Language:	Slovenian
Work type:	Bachelor thesis/paper
Typology:	2.11 - Undergraduate Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	Operativno tveganje predstavlja eno izmed ključnih kategorij tveganj v bančnem poslovanju, saj izhaja iz vsakodnevnega izvajanja poslovnih procesov, delovanja ljudi, informacijskih sistemov ter vpliva zunanjih dogodkov. Zaradi digitalizacije poslovanja, razvoja novih tehnologij, kibernetskih groženj, povečanega obsega finančnih goljufij in zaostrovanja regulatornih zahtev postaja učinkovito upravljanje operativnega tveganja vse pomembnejši element zagotavljanja stabilnosti in odpornosti bančnih institucij. Diplomsko delo obravnava teoretične temelje operativnega tveganja, njegove dejavnike, taksonomijo ter ključne elemente sistema upravljanja operativnega tveganja v bankah. Predstavljeni so model treh obrambnih linij, metodologija upravljanja, postopki identifikacije, ocenjevanja, obvladovanja, spremljanja in poročanja o operativnem tveganju ter najpomembnejša orodja upravljanja, kot so samoocenjevanje tveganj in kontrol (RCSA), ključni kazalniki tveganja (KRI), analize scenarijev ter zbiranje podatkov o operativnih izgubah. Osrednji del naloge obravnava razvoj regulatornega okvira od sporazuma Basel II do implementacije končnega paketa Basel III v Evropski uniji z Uredbo (EU) 2024/1623 (CRR3). Posebna pozornost je namenjena uvedbi enotnega standardiziranega pristopa (SMA), ki nadomešča prejšnje pristope za izračun kapitalskih zahtev za operativno tveganje. Analizirane so spremembe pri izračunu kapitalskih zahtev, vpliv na upravljanje podatkov o operativnih izgubah, regulatorno poročanje ter zahteve glede kakovosti, klasifikacije in evidentiranja podatkov. Ugotovitve kažejo, da CRR3 pomembno prispeva k poenostavitvi in večji primerljivosti regulatornega okvira med bankami Evropske unije. Hkrati povečuje pomen kakovostnih podatkov o operativnih izgubah, učinkovitega sistema notranjih kontrol ter usklajenih postopkov evidentiranja in poročanja. Čeprav novi pristop zmanjšuje kompleksnost izračuna kapitalskih zahtev, ostaja učinkovito upravljanje operativnega tveganja ključno za dolgoročno odpornost bank ter zagotavljanje stabilnosti finančnega sistema.
Keywords:	operativno tveganje, upravljanje operativnega tveganja, CRR3, Basel III, standardizirani pristop (SMA), kapitalske zahteve, operativne izgube, regulatorno poročanje, bančništvo.
Place of publishing:	Maribor
Publisher:	L. Starič]
Year of publishing:	2026
PID:	20.500.12556/DKUM-98897
UDC:	336.71
COBISS.SI-ID:	291789059
Publication date in DKUM:	21.09.2026
Views:	40
Downloads:	0
Metadata:
Categories:	EPF
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Licences

License:	CC BY-NC-ND 4.0, Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International

Link:	http://creativecommons.org/licenses/by-nc-nd/4.0/
Description:	The most restrictive Creative Commons license. This only allows people to download and share the work for no commercial gain and for no other purposes.
Licensing start date:	16.07.2026

Secondary language

Language:	English
Title:	Operational risk in banking and the impact of the capital requirements regulation iii (CRR3) on the operational risk framework
Abstract:	Operational risk is one of the key risk categories in banking, as it arises from the day-to-day execution of business processes and is associated with people, information systems, and external events. Owing to the increasing digitalisation of banking services, the rapid development of new technologies, growing cyber threats, the rising incidence of financial fraud, and stricter regulatory requirements, effective operational risk management has become an essential component of ensuring the resilience and stability of banking institutions. This bachelor's thesis examines the theoretical foundations of operational risk, its drivers, taxonomy, and the key elements of the operational risk management framework in banks. It presents the Three Lines Model, the operational risk management methodology, the processes of risk identification, assessment, mitigation, monitoring, and reporting, as well as the principal operational risk management tools, including Risk and Control Self-Assessments (RCSA), Key Risk Indicators (KRIs), scenario analysis, and operational loss data collection. The central part of the thesis analyses the evolution of the regulatory framework from Basel II to the implementation of the final Basel III reforms in the European Union through Regulation (EU) 2024/1623 (CRR3). Particular attention is devoted to the introduction of the Standardised Measurement Approach (SMA), which replaces the previous methods for calculating operational risk capital requirements. The thesis also examines the changes in capital calculation, the impact on operational loss data management, regulatory reporting requirements, and the requirements relating to data quality, classification, and recording of operational losses. The findings indicate that CRR3 significantly contributes to simplifying and improving the comparability of the regulatory framework across European Union banks. At the same time, it increases the importance of high-quality operational loss data, effective internal control systems, and harmonised processes for recording and reporting operational loss events. Although the new approach simplifies the calculation of regulatory capital requirements, effective operational risk management remains essential for ensuring the long-term resilience of banks and the stability of the financial system.
Keywords:	operational risk, operational risk management, CRR3, Basel III, Standardised Measurement Approach (SMA), capital requirements, operational losses, regulatory reporting, banking

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