商业银行内部控制研究文献翻译.doc

外文原文 1010631121 郭聪 The perfect Commercial bank internal control is very important, must the spot internal control take accountant the most important. Article the question which internal controls importance as well as current Commercial bank accountant in the internal control exists to Commercial bank accountant has carried on the analysis, and on the establishment and consummation Commercial bank accountant the internal control mechanism, guarded against accountant the spot risk to carry on the preliminary discussion. The banking industry financial organ is the profession which and the unit a high risk and the burst characteristics event are extremely easy to appear, controls from the inside systems construction and the execution is avoids and guards against the high risk, the burst characteristics events effective action and the important guarantee effectively, is achieves the predetermined developmental strategy goal and the sustainable development foundation, therefore strengthens with the consummation internal control is very important, sets up the new organization and sets up the new service to probably control from the inside advance. The accounting event takes the bank the traditional service, develops and innovation today in the banking industry appears unceasingly especially important. Strengthens accountant the risk the recognition and the control, guards against and melts the bank risk to become various bank effectively the mutual recognition. Internal control is an accounting procedure or system designed to promote efficiency or assure the implementation of a policy or safeguard assets or avoid fraud and error. Internal Control is a major part of managing an organization. It comprises the plans, methods, and procedures used to meet missions, goals, and objectives and, in doing so, support performance-based management. Internal Control which is equal with management control helps managers achieve desired results through effective stewardship of resources