In addition to theoretically of research and summary, the author also quote from the case of "Collapse of Barings", also analysis to the case to find out the shortage in risk management of OBS.

Especially after East Asia Financial Crisis and Bahrain bank went bankrupt, the construction of the internal control system became more urgent.

In Baring bank bankruptcy discussion in class, I developed an unquenchable interest in financial derivatives. The power of double-edged sword became extremely mighty in market full of competitions.