| In the context of the growing financial crisis,people's attention now is more and more being paid to the banking sector,which has a central role in the financial system.Bank has characteristics such as high risk in the financial system and external information sensitivity etc.The internal control of banking which is as a bank"immune system" plays a crucial role in the development of healthy and stable.If substantial loopholes in the bank's internal control has not been a effective control,the effect of internal governance and external regulation will be affected by different degree,thus affecting the healthy development of banking and financial market stability.SOX act first mentioned the concept of material weakness.But because our country existing guidance and the lack of research are in this aspect,it makes material weakness in the internal control in Banks can't system for identification and evaluation.Therefore,it is of vital significance that how to construct a set of scientific and feasible material weakness Banks internal control evaluation system to improve the effect and efficiency of bank governance and strengthen the external supervision.This research mainly is on detailed reviews and comb and substantial vulnerability evaluation of internal control,on the basis of related literature,with five elements of internal control and internal control material flaw classification are as the breakthrough point and adopts normative research primarily.The method of literature research and case analysis is as the auxiliary and using the control theory,information asymmetry theory and signaling theory as the theoretical support of the full text.The present stage of listed Banks in our country is analyzed the actual situation of the disclosure of internal control self-assessment report,combined with the material weakness and the classification of the five elements of internal control to design of evaluation index and use of the method of index weight assignment;By using the method of quantitative and qualitative indexes to evaluate the comprehensive index,the evaluation system and rating scale of the internal control substantive vulnerability were constructed.In the end,the evaluation system is combined with practice and the internal control of the real vulnerability evaluation system of listed companies in the banking industry is used in bank A and the safeguard measures are put forward.In order to guarantee the healthy and smooth operation of our bank,it provides some reference for strengthening external supervision. |
