The Study Of The Domestic Commercial Bank Internal Control Rong Xiao Min

Currently, internal control construction has already been a popular subject among domestic bank in china. To strengthen the internal control system construction, establishing & perfecting practicable and effective internal control system is the basic premise and the foundation for a commercial bank could exist and prolong development. Modern commercial bank is a financial enterprise which take the kinds of banking assets and banking debts as its running object. It has a comprehensive service function. Usually, Modern commercial bank has its characteristic below: running a large number of currency item, being request to have a perfect & strict internal control system; having numerous , frequent, huge number of business transaction, being requested to build proper accounting system, having worldwide computer system & electronic capital transfer system, having a lot of branches, spreading widely, accounting and controlling function loose, so it is asked for keeping a unified operation rules and accounting system, there are a lot of external balance sheet business which are not involve with capital flight, and which request to take control program for recording and monitoring, high debt running, a great number of creditors, deep relationship with public profits, getting strict restrain and supervise from the bank regulations and government .The characteristics of commercial bank request to have a series of complete > effective -. reasonable internal control system—although every country strengthened their financial supervise, and it seemed that produce a marked effect, but the complexity of financial business growing greatly at the same time, also with the rapid development of derivate financial tools and market > external financial balance sheet business, while the adjustment of financial investment combination and the financial capital flows are vary from minute to minute in the international financial market , so sometimes the financial supervise felt quite helpless, especially when the financial institution management tried to cover the internal risk or have no-awareness about the internal risk, consequently , the banking supervise who are difficult to discover these risk. Thus it can be seen that the function of strengthen financial institution internal control system is more and more important. In addition, practice also shows that many big financial problem most result in the internal control system lose efficacy.Commercial bank internal control is a series of systems ^measures , programs and methods which is helpful for organization planning and restrict & coordinate between the department also members inside, the purpose is to protect assets safety and complete, as well as guard against financial risks, ensure accounting data authenticity, improve economy profits, implement and carry out all kinds of management policy, certify for reaching the management goal. So the internal control should ensure one bank whose business runs in a reasonable ways, running business standard, thus try to decease the risk at a lowest level and get the goal at the same time.Although financial institutions nowadays in china have carried out a series of measures on the construction of the internal control system in recent years, including the internal control system got continuous perfection, the ability of internal control got enhance, but differentkinds of financial case still occur frequently. At those point, this article took the case which took place in other bank and in the bank I work for as a object, doing analysis why these kinds of case happened, and furthermore confer about the domestic commercial bank internal control in nowadays.