Trend Of Mixed Commercial Bank Internal Control System

With further progress of financial reforming, on the background of our country entering WTO, the cooperation among commercial banks, securities corporations and insurance companies becomes closer and closer. The universal banking has shown its position as future trend.As the most important part of financial system in our country, one of the commercial banks, CCB has successfully be listed in H.K. But on the other hand, some events have shown that the risk in the commercial banks is accumulating. Thus to manage risk and realize sustainable development by consummating internal control system becomes a meaningful subject.This article begins with the exploring the internal control theories, analyzing the internal control system and its factors. By combining the models and universal banking trend, the necessarily consummating internal control system is proved. On the base of internal control designing conditions and principles, this article builds an ERAIP model in hope of this model can help the commercial banks in our country to make the internal control system perform better.The objective of this article is the internal control system of commercial banks, this idea comes from modern western internal control theories, that is, viewing the objective as a systematic integer, using systematic method and structure method to analyze the mutual relationships and affects between control system and control environment, whole system and each sub-system, sub-system and sub-system. So the structure and function of the internal control system are well discussed. Combined with the designing principles, the model of internal control system of commercial bank is built up.