参考答案：

According to the Basel Ⅱ regulations, operational risk is the risk of loss resulting from inadequate or failed internal processes, people and systems, or from external events. Generally, operational risk includes G categories:
  A．Internal Fraud-misappropriation of assets, tax evasion, intentional mismarking of position, bribery.
  B．External Fraud-theft of information, hacking damage, third-party theft and forgery.
  C．Employment Practices and Workplace Safety-discrimination, workers compensation, employee health anti safety.
  D．Clients, Products & Business Practice-market manipulation, antitrust, improper trade, product defects, fiduciary breaches, account churning.
  E．Damage to Physical Assets-natural disasters, terrorism, and vandalism.
  F．Business Disruption & Systems Failures-utility disruptions, software failures, hardware failures.
  G．Execution, Delivery & Process Management-data entry errors, accounting errors, failed mandatory reporting, negligent loss of client assets.