商业银行内部控制体系优化及研究.pdf

商业银行内部控制体系优化研究 身的内部控制体系，评估商业银行运营中的风险，遵循持续改进原则建立内部 控制流程，并用统一方法或标准流程的方式将内控体系建设成果和解决方案文 件化。 在研究内容上，选取了近年商业银行发生的几宗大案要案以及影响面广的 事件作为案例，保证了该篇论文的实时性和代表性。另外，本文对传统业务领 域和信息化业务领域的多个内部控制失败案例从内部控制五要素分类进行分 析，多角度全方位地针对这些案例暴露出来的问题进行剖析，对商业银行内部 控制体系提出了全面性优化策略。 关键词：商业银行、内部控制、优化对策 II 万方数据 商业银行内部控制体系优化研究 Commercial bank internal control system optimization Abstract Financial security is a prerequisite to run the national economy stably. As the main body of Chinas financial industry, commercial banks play a decisive role in financial security and national economy. The commercial banks which are in the process of reform and development, are facing rare opportunities for development, but also faces a number of challenges. Therefore, the commercial banks should fix internal strength - building a perfect internal control system in order to overcome the challenges of this series successfully, to achieve rapid and steady development. Under the guidance of accounting, auditing, finance and other theories, this paper learn s the newest results of theoretical research about commercial banks internal control, uses theoretical analysis, inductive and deductive analysis of actual cases a combination of methods, takes Chinas commercial banks to the specific object of study, lists the major cases in recent years which occurred in the traditional areas and information security areas of Chinas commercial banks. Through the investigation on the cases occurred in recent three years in CCB’s traditional areas, using Pareto analysis ,we found that most of their cases occurred in the county branches and outlets including city -level branches and branch outlets , and then classified , summarized and analyzed the cases by product line, channel lines, control lines and the corresponding inspection management activities. In the case of information security areas survey, we found that information securi