| Since the commercial banks have, with the accompanying risks, inseparable , with the bank's business development and market competition, the risk of the banking sector is also complex and changeable. After accounting oversight as the last line of firewall, and its mode of supervision and risk management of the bank's risk prevention and control plays a vital role. Regulate the banking business is the work of the foundation and an important guarantee; guard against financial risks is an important measure; is to strengthen the management, standardize business needs. With the banking system in recent years, major cases have occurred in some cases tells us that after the loopholes in supervision and management, so the bank to strengthen internal control and risk management to ensure that business operations and accounting of the true, accurate and legal and compliance, effective To prevent the incident.This article is divided into four majorPart I: IntroductionIntroduces the banking industry is a business risk industries, the business done by every little mistake can happen risk, and in recent years through the case, an analysis of their common bank is not in place internal management and supervision Mechanisms, so the bank should strengthen internal management, strengthen the supervisory role of the post. In accordance with the principle of cost-effectiveness, increased focus on supervision and improve risk monitoring and early warning function, use of modern information technology to achieve the business of handling the whole process of supervision and risk control and give full play to the accounting oversight of the accounting business analysis, monitoring and early warning function , The effective supervision of the center to strengthen internal management, to prevent the incident to protect the safety of the monitoring role of the funds. Part II: Saves the ICBC sales office accounting event surveillance pattern present situationFirst introduced after the accounting oversight of the business structure, supervision and information required for the certificate, certificate information, to receive the certificate data, the transfer of the way, followed by the introduction of the oversight functions of the center, monitoring center as a guard against the risk of accounting, security, special security funds Business organizations, to assume the functions of the accounting oversight; early warning monitoring functions. Bank reconciliation functions; accounting functions, such as microfilm files. Re-introduced the existing workflow patterns and monitoring the status quo. Workflow for the oversight bodies have been working day of each morning to supervise the day before the summons by the ICBC unified transport company sent to the supervision center supervisors to review the manner in accordance with the certificate, a computer manual entry summons with the machine running water hook right, there are Computer scan to check the way, the supervision model for the simple static business review.The third part of risk assessment content and accountant supervise the question which afterward exists:At present, supervision is still the center to take a comprehensive review of the business, there is no distinction between a business and focus on general business, the supervisors under the limited energy is likely to lose sight of the focus points of risk-prone business, and the waste of limited energy on the small; supervision The uneven quality of its members to oversee the different caliber, hand-signed certificate on the basis of the lack of audit, monitoring some a mere formality, just be satisfied with a simple re-entry certificate, not in strict accordance with the requirements of the system is being examined, has become overly dependent on accounting Function after the focus of supervision is not prominent in the management of staff there is not conducive to the implementation of a number of internal accounting control of the factors in the evaluation of staff on the lack of clear, strong incentives and rewards and punishments, a few years in a row without error or no cases have not been Any incentives for the promotion, there are cases when people have the responsibility not to impose substantial penalties. These are to a certain extent, affected the accounting staff to improve the overall quality so that the accounting system can not be effectively implemented, and internal controls to guard against risks falling considerably. Through risk assessment, the Industrial and Commercial Bank should formulate policies, procedures and processes to control / risk of sustained-release operation. It was observed that through the identification of operational risk, institutions at all levels should be formulated and implemented within the scope of the duties of control / release measures; beyond the competence of the problem should be reported to the level to solve. Bank of risk management operations should be run through the process of operational activities, agencies at all levels to encourage active and effective control of operational risk, reduce costs and improve revenue limit income can not cover the operation carried the risk of loss of business. Province, the Ministry of the bank accounts of business centers as accounting supervision to guard against the risk of the last firewall should be on a variety of accounting business operations of scientific risk assessment, risk monitoring in accordance with the priority indexes to distinguish between a business and general business risk-prone point of focus for monitoring. The establishment of a scientific risk monitoring system, a set of scientific risk monitoring system to help banks understand the operation of various types of risk changes, rapid and timely rectify found that operational risk management policies, procedures and steps missing in the incident in order to effectively reduce the loss of The frequency and severityThe fourth part of the improvement after the accounting supervision and risk control model SuggestionsDetermine the focus of supervision and oversight operations, and oversee the implementation of different models. After the supervision center should be in accordance with the importance of the principle, will oversee the content is divided into "focused on the content of supervision" and "general supervision of the content." Strengthen the signatory agencies have the right to examine the validity of the signature, after the center to oversee the establishment of the network has the right signer samples, and in accordance with the Human Resources Department at any time to adjust to update; improve after the supervisors of the quality of the work of assessment by Operation of the Steering Group on the quality of the work of the supervisors evaluation, the results of examination as a supervisor's performance evaluation based on the establishment of reward and punishment measures, through the morning and test operations such as supervisors to improve their own professional quality risk management recommendations to the seal, proof of payment , The local currency business and the public key part of the business of each of the detailed review of the audit listed the main points.End in the development of measures and proposals put forward in an all-round supervision of the idea that supervision should not only after the department's oversight responsibilities, the network should stand on guard against the risk of a high degree of accountability and strengthen business ethics and business Skills training to strengthen the accounting charge of the inspections; the implementation of scientific and effective supervision; supervision departments should firmly establish the concept of service, service in the supervision of Yu; explore the characteristics of supervision, strengthen the accounting and business risk.Assessment studies highlight the risk link Supervision, the use of high-tech means, in accordance with practical, comprehensive principle, the development and future accounting system linked to the risk of early warning monitoring system, the future course of business accounting for real-time monitoring, dynamic analysis, after the realization of supervision to do more in prevention and in Monitoring the changes effectively address the problems of poor results; and strengthen supervision by the relevant departments and supervisory departments of communication, effective communication and coordination mechanism. The building of "good faith prudent" risk control at the core of culture, promote and strengthen the full sense of risk and guide the bank staff to establish the identity of risk management, risk management must realize that the real risk is not just risk management departments and personnel matters So that everyone aware of their risk positions, to guard against the risk of the formation of the first barrier. Improve the mechanism through the establishment of the risk management functions of the inter-effective division of labor and cooperation mechanisms, as well as the exchange of information and communication mechanisms to reduce the risk of operating on the path to high-level bank in order to be able to obtain timely information on the risks and take the appropriate institutional arrangements and mechanisms, To make the case to avoid the risk or probability of occurrence to minimize. |
