Study Of Internal Control System In Commercial Bank

As a sort of self-discipline behavior relating to commercial bank,internal control is defined as commercial bank enacts and implements aseries of method, measure and procedure performed a function of controlfor the aim of completing the decided target of management, which coveringvarious business activities, involving the internal all levelsorganization, each function department and clerks. To establish and bringthe internal control of commercial bank to perfection continuously, bedecided by the special management object and mode of commercial bank,it is not only to guarantee the micro economic unit and market systemnormally and orderly circulating, but also is the postulate that nationaleconomy keep on moderating to develop.In recent years, the financial crisis of the internationalcommunities and local areas have occurred upon constantly, and the localfinancial risk accumulated for many years have began to flow out calmlybut with an undercurrent of fury, and the financial crime cases havearisen continually, that all have put a alarm bell on constructing theinternal control of China Commercial Bank. Despite the China CommercialBank had made a major contribution for promoting the national economydevelopment and supporting the economic system reform and maintainingthe society stability. Along with the variety of economic activities andthe complication of capital managing mode, the behaving form of the bankrisk is getting more and more complexly and hiddenly, the affairs suchas " High Mountains case in BOC"," De Long" and " beer flower" make thereputation of the commercial bank suffering by being queried. Now if theprimary frame of internal control already established can go through ornot also become the prevalent problem that the supervisory authoritiesand the industries should pay attention to.Aimed at the second business office of Hebei Province Branch of ChinaConstruction Bank, internal control activity is described and risk factoris analyzed and current situation and ubiquitous problem and influencefactor of internal control of domestic commercial bank is summarized inthis paper , which has corroborated the necessity and urgency ofconstituting the sound commercial bank internal control system.According to the important ideologies and theories of internal controlin "the Basel Agreement" and "the guide of internal control ofcommercial bank" issued by the People's Bank and guiding theory anddesign principle abided by, managing theories, power restricting andbalancing theories and basic principle and method of control theoriesare applied. Combined with the related provision of enhancing theinternal control and protecting against the risk by the current moneysupervising council, surrounded the five main factors of internal control,it proceeds to the design and reconstitution of the commercial bank'sinternal control system from several important aspects, for example, onreforming the modern business enterprise system and enhancing theconstruction of the internal control and the management of manpowercapital and the development of enterprise culture and the evaluation ofinternal control and so on, that will be used for reference and directionto internal control and take precautions against the operating riskpractice in the future.