The Appraisement Of Financial Holding Company's Internal Control System In China

The appraisement of financial holding company's internal control means appraising its internal controlling system,implement as while as operation,including a series of independent investigation,estimate,test and analysis. By the way of appraising internal control,financial holding company can promote itself observing prudent manage principle,improving its risk management level,insuring the achievement of its developing strategy and business objectives.Nowadays,the research on the internal control of financial holding company always lies in the microcosmic level or mainly on the unity of the inside frame, then there is a lack of the study on the appraisement of the financial holding company internal control. But as the financial holding company operation extend, the risk and matters also become larger, the construct of the internal control will not match the operation development. To enhance the risk control, reinforce the ability of keeping away the risk, ensuring the managing security of financial holding company, this paper summarizes the most risk of financial holding company affording, analyzed the particular risk as to the common financial institution, on the base of which lists the essential points of the financial holding company internal control, which is the main guideline of the internal control appraising, and then try to build the appraising system of the internal control, using the analytical technique to confirm the index, and last integrating faint estimating ways and the examples to make evaluate of the financial holding company internal control.This paper introduced the principles, standard, process of internal control appraise, tried to apply this in practice, in hopes of providing some references for financial holding company's internal control appraising.