The new rules of Basel II require greater consideration of operational risks in the supervision of banks. Consequently, the back next to the capital requirement for operational risks, the significant internal control systems in the focus of interest. Britta Kunze analyzed how the force and impact of the proposed legislation and its business and regulatory concretisations to avoiding loss of cases and the prevention of banking crises due to operational risk. It involves doing a the overall structure of banking supervision and examined in addition to the management and the internal and external auditors, the Board of Supervisors, the banking supervision and the capital market. It turns out that for the prevention of banking crises are the qualitative checks aimed at the cause-oriented prevention and to establish the necessary infrastructure for dealing with operational risks is of paramount importance, while the measures of quantitative monitoring pose numerous problems.