on the domestic commercial banks regarding internal control（在国内商业银行内部控制）.doc

On the domestic commercial banks regarding internal control Paper to write net: [Abstract] With the continuous development of financial system reform, China’s commercial banks in the entire socio-economic system in the increasingly important role for economic development plays an important role in commercial banks as a market economy in an individual, its operations and the stability of the entire financial system is closely related to, but due to internal problems caused by inadequate control may spread to the entire financial system, causing incalculable damage, so the need to strengthen commercial banks’ internal control building. [Keywords] internal control, questions, suggestions A commercial bank’s internal control theory COSO report for the first time that ‘internal control system’ concept, and a formal internal control system consists of five components: control environment, risk assessment, control activities, information and communication and monitoring commercial bank as a business, its internal control should be the same to have these elements, according to lt;lt;commercial bank’s internal control guidelinesgt;gt; Article II: Internal control is a commercial bank to achieve business objectives, through the development and implementation of a series of systems, procedures and methods of prevention of risks in advance, to control things , supervising and correcting a dynamic process and mechanisms. Commercial bank’s internal control main objectives: to ensure that banking with the laws, regulations, regulatory requirements, policies and procedures consistent with banks, commercial banks to ensure that the development of strategic and operational implementation of the objectives and implementation to ensure timely disclosure of information, true, reliable, ensure the effectiveness of risk management system. Commercial bank’s internal control principles to be followed: a comprehensive, prudent, effective and independent. Specific per