英语基础知识大全24资料.pdfVIP

4, neglect the internal control mode of the construction of the lack of effective internal control standards and norms of the evaluation and control procedures In order to control the content of specific management activities for the purpose, to emphasize the results of the model, the internal control activities of commercial banks in the non - standard environment, the long-term effective operation, the loss of its long-term effective motivation. At the same time, there is a serious lack of business implementation standards, a large degree of existence of the phenomenon of ignoring or lack of internal control of the test evaluation system. Thus the internal control procedures are also shown to exhibit a clear non specification. 5, the effectiveness of internal audit Our current commercial banks overall audit system of internal audit the independence and authority is not enough, the coverage is narrow audit breadth, depth and frequency is not enough, audit staff do not perform their duties or not in place to perform their duties, to audit the problem to investigate the rectification is not in place and other issues audit lack of planning unreasonable audit cycle and frequency, dont have strong sense of responsibility of internal audit staff incentive mechanism is not obvious which eventually led to the failure of the effectiveness of the internal audit. Such as some grassroots commercial banks are driven by interests, there is no evidence of the phenomenon of illegal operations, leading to the confusion of the internal order of the bank, the lack of a line of accounting personnel, accounting personnel can not be strictly in accordance with the post rotation system, important positions and post is serious, resulting in the emergence of a post and other phenomena, so that the loss of mutual restraint and mutual supervision. Bank accounting is main