Research On The Anti Fraud Strategy Of Domestic Commercial Banks

In the domestic and foreign commercial banks against the background of the mounting pressure for fraud, the commercial Banks and regulators continuously explore against the best practices for fraud, prevent the happening of the fraud. In terms of China’s banking industry, in recent years gradually perfect the internal control system, execution, supervision is increased, the special governance activities continued, commercial Banks against fraud results for continued ascension, but fraud cases still exists, the pressure of further rallies against fraud situation is still grim.In this paper, using the research methods including case study method and literature research, case analysis as the main research method, on the basis of in-depth analysis of corrupt motivation theory, draw lessons from commercial Banks against corrupt practices of gain and loss, how to further improve the research of commercial bank fraud scheme.This paper combined with the fraud related definitions, and points out that the fraud include all people can imagine through improper means to obtain interest behavior; Sums up the common features of fraud, including with premeditation, deceptive, to gain an advantage, for the purpose; And fraud according to different classification standard of the classification; Lists the major fraud motivation theory and internal control theory, and the motive for fraud triangle theory, this paper expounds in detail the risk management framework theory.Based on the analysis object, domestic commercial Banks for the fraud motivation theory and the study, on the basis of internal control theory, the paper analyzes the current situation of domestic commercial banks, the corrupt work, believe that domestic commercial banks to seize the opportunity to deepen reform, pay close attention to the regulatory trends, to establish and perfect the responsibility clear, effective checks and balances, the coordinated operation of corporate governance structure, and through the internal control and operational risk management "three lines of defence", especially the construction of the internal audit, better play to the anti fraud check in preventing fraud prevention system, to expose and rectify the role of the fraud, at the same time points out that domestic commercial banks, the corrupt work in personnel work ability, data analysis, specification, etc, is lacking. Typical fraud cases occur in combination with the domestic and foreign commercial Banks, using the incentive for fraud triangle theory analyzes the reason of fraud incident, this paper expounds the domestic and foreign commercial Banks against fraud work experience and practice. Finally from the Angle of the direction, way and method for fraud, domestic commercial banks, puts forward the strategic choice for fraud, and suggested that domestic commercial banks from the internal audit system of self optimization and related support and help, and the necessary external support the effective work of protection against fraud.