The Empirical Study Of The Characteristics Of Commercial Bank’s Board Of Directors Impacts On The Internal Control

Along with our country commercial bank the unceasing perfection of internal control, the effective internal control of commercial banks is also appear particularly important.while the commercial bank early established the internal control, but far from the effective that we expected, what is the reason for the failure of internal control? And how to strengthen internal control? It is usually from the strengthening of internal control elements or in practice to strengthen internal control, and internal control as a system, in this system, the board of directors as a base to building the internal control system plays an important influence of internal control. based on this, the improvent of efficiency on board itself,, will also serve to improve the effectiveness of internal control effect, so this paper analysis the effect of internal control by improve the effectiveness of the board of directors.Based on the analysis of the current domestic and foreign research, in combination with the actual conditions of our commercial banks, from the two aspects of theoretical and empirical research on the characteristics of board of directors on the impact of internal control. The theory, based on the bank’s particularity, from the board of directors is the core of internal control, take in charge of the executive of board of directors and demonstrates the impact on internal control mechanism, so that the board of directors and internal control have consistency and interactive, from improving efficiency of board of directors to improve internal control effectiveness to provide a theoretical basis. Empirical effects, analyze and test commercial bank efficiency of board of directors in each specific characteristics of board of directors and the effect of internal control correlation. Study found that, the features of board of directors have relate with the internal control, thus draws the conclusion, strengthen the board to improve internal control is another way to strengthen the internal control. This paper on the basis of previous research, improve the indicators of empirical assessment of internal control of commercial banks,increased the correlation index, improves the accuracy of evaluation of internal control effectiveness index" internal control score".