The Research On Internal Control Of Bank Of China Jilin Branch

In recent years, the objective of the international banking practice shows that thegrowing risk of forced commercial banks have to improve and strengthen internal control,which has become the survival and development of the first condition of the commercialbanks. China’s commercial banks for the late start of the study of the internal controltheory, there are many problems in commercial banks’ internal control building.Strengthen the internal control is to realize the bank management goal indispensablelink. Practice has proved that constitute the three pillars in the management of banking is asound and effective internal system constraints, external supervision and market one of theeffective internal control is the key to ensure the stable operation of the banking system’sinternal factors. Improve the internal control system, a comprehensive risk management,for commercial Banks to raise the level of internal management and risk control ability,enhance core competitiveness and realize the healthy and rapid development, hasimportant practical significance. In terms of commercial Banks in China, theimplementation of the internal control system is an objective necessity. Since the end oflast century the Asian financial crisis, China’s finance, audit, securities regulation, bankingregulation, insurance regulation and assets supervision departments have been respectivelyand introduced a lot about internal control policy regulation, in order to improve enterprisemanagement level and risk prevention capacity in China to make an importantcontribution.The study of relevant literature reviewed, including domestic and foreign commercialbanks in the development of the internal control status and China’s commercial banksinternal control relevant laws and regulations. Next, the internal control system of thestatus quo of Jilin Branch of Bank of China introduced a detailed description of its internalcontrol system and its results. On this basis, through literature research and theoreticalresearch and empirical analysis of binding assay problems in the internal control of the Bank of China, Jilin Branch from risk management awareness of the lack of understandingof internal control biased information processing performance, personnel managementdefects and internal control audit supervision strong introduction; problems based onanalysis of reasons, from the control environment, risk assessment, control activities,information and communication and supervisory review of factor analysis. Finally, tosupport a large number of theoretical studies and analysis of the various elements of theinternal control factors and by strengthening the role of the elements and improve thefunctions of the various elements of internal control for the issues raised from the fivefactors point of view on targeted suggestions and countermeasures.