Research on Issues in Cross Border Audits of Commercial Banks in China and Countermeasures.docVIP

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Research on Issues in Cross Border Audits of Commercial Banks in China and Countermeasures.doc

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Research on Issues in Cross Border Audits of Commercial Banks in China and Countermeasures.doc

Research on Issues in Cross Border Audits of Commercial Banks in China and Countermeasures 　　Abstract 　　By analyzing the current situation of the cross border audits of the commercial banks in China initially, the author then reveals the issues in the cross border audits in this thesis. Finally, the countermeasures for such issues are listed in the effort to provide the commercial banks in China with recommendations in dealing with such issues. 　　Key words: Commercial Bank; Audit; Issue; Countermeasure 　　TAN Jianhua (2012). Research on Issues in Cross Border Audits of Commercial Banks in China and Countermeasures. International Business and Management, 4(2), -0. Available from: URL: /index.php/ibm/article/view/j.ibm.1923842820120402.1255 　　DOI: /10.3968/j.ibm.1923842820120402.1255 　　1. CURRENT SITUATION OF THE CROSS BORDER AUDITS CONDUCTED BY THE CHINESE BANKING INDUSTRY 　　Since the State Council authorized the People’s Bank of China (PBC) with the power and duty to audit and monitor the businesses and activities of financial organizations by deciding that the PBC shall perform the function as the central bank of China in September 1983, the financial auditing systems and methods have witnessed significant changes due to the reform on the financial system in China. With the advancing financial system and the business electronization, the development of the auditing works of commercial banks could be divided into three stages: 　　Stage 1 (before the mid-1980s): Manual business processing. In this stage, the monopoly of the PBC was broken. The Bank of China (BC), the People’s Construction Banks of China (PCBC) and the Agricultural Bank of China (ABC) were restored or established. The PBC both performed the function as the central bank and dealt with detailed financial businesses. Since there was no scientific business auditing system, the audits were conducted manually and aimed at the matching of the cash and accounts. 　　Stage 2 (mid- and late-1980s): Single mach