The Study And Practice Of Chinese Commercial Banks' Internal Control System

This thesis analyzes the main problems of the commercial banks'internal control, and put forward the new ideas to improve the internal control system, which is based on reviewing and summarizing the internal control theory of domestic and oversea commercial banks, combined with my eight-years banking practice.Chapter 1 classifies the contents, objectives and history of commercial banks'internal control, and discusses the necessity of the study; Chapter 2 reviews the present theory bases of commercial banks'internal control, and researchs the five components of the internal control systems of Chinese commercial banks: internal environment, risk assessment, control activities, monitoring and remedies, communication and feedback; Chapter 3 classifies the problems of the Chinese commercial banks'internal control and analyzes the reasons from six aspects: corporate governance, structure, internal control regulation, risk control, internal audit and employee management; Chapter 4 put forward the new ideas to improve the internal control with five aspects: favorable internal control culture, structure system, definite regulations, effective risk assessment and audit evaluate; Chapter 5 brings the conclusion and suggestion.Hopefully the captioned viewpoints can be useful for those who are dedicated to internal control systems of Chinese commercial banks.