商业银行内部控制分析-工商管理专业论文.docxVIP

c c o ~ e re ia l b a nk s in th e b u ild in g o n th e su c e e s s o f ini e rn a l c o n tro l an d exP o sed b y the su bP rim e m ortg age crisis，an objectiv e ev alu atio n sy stem o f d e fe c ts，b o th P o sitiv e d o m e stic b a n k s in tem a l e o n tro l in P ro g re s s an d c e rta in ly th e w e ak 11放 ， an d th e g ap w ith fo re ig n c o u n trie s . C h in a ，s C o m m e rc ia l B a n k s o f th e sta tu s o f th e in te rn a l c o n tro l a re a k e y P a rt o f th is art ie le . T hr o u g h re se ar e h ， fo u n d th at th e in te rn a l c o n tro l o f C o pn pn e re ia l B a nk s in th e sy s te rn ， th e re a re m an y is su e s ， su e h a s a c c o u n tin g c o n tro ls in P la c e ，w e ak e n in g th e im P le rn e n tat io n o f ru le s a n d re gu latio n s ，v ari o u s e rim in a l a c tiv itie s h av e o e cu rre d ，b u t th e se P ro b le m s ar e re late d to th e in te rn al reP re s en tatio n o f th e b u ild in g c o n tro l sy ste m im P e rfe e tio n s an d th e la g ， la c k o f in te rn a l c o n tro l e u l拟 r e ， n o t tig h t o rg a n iz a tio n a l sy stem o f in te m a l c o n tro l a n d in te m a l a u d it to P la y an e ffe c tiv e ro le n o t re ally link e d to u n d e rly in g c au se s . F o llo w e d b y C h in a M er c h a n ts B a n k a s a c a se ，th e P r o c e s s o f b u ild in g its int e m a l c o n tro l a伍 rm ed th e Pro gress m ad e， ev alu ate th e situatio n obj ectively th e P r o b le m s ，a n d an alyz e th e c au se s o f th e se P ro b le m s . F in al ly，b a s e d o n th e sta tu s o f C h in a M e rc h an ts B a n k d e m o n strate d th e illt e m al c o n tro l is su e s an d c au se s ，th e art ic le o u tlin e s th e in te rn a l e o n tro l sy ste m to fu rth e r im P ro v e th e c o n e eP t o f d ire c tio n fro m