An Study On Internal Control Problems Of Bank Of China

In this paper, through the investigation, master the subject of the latest developments and research related to the theoretical knowledge, using the methods of case studies and Qualitative analysis and applying the latest internal control theory to guide the Bank of China's internal control practice, in a bid to the Bank of China is the internal controls Services provide useful guidance, and strive to make breakthroughs in the following four aspects: 1. more comprehensive and systematic analysis of the Bank of China in the current internal control issues; 2.on internal control "three lines of defense" and a new understanding in the Bank of China the specific provision; 3.internal controls related to the sharing and use of information; 4. put on the re-evaluation of internal control practice.The full text is divided into four parts, the first chapter of this paper is a study causes, significance and infrastructure. The second chapter on domestic and foreign internal control theory and its development. Chapter III of China's state-owned commercial banks the status quo and internal control issues, focusing on the Bank of China pointed out that the current internal controls are the main problems through revealed that the Bank of China cited specific operations, management or phenomenon, the Bank of China summarized the current existence of the internal control lack of internal controls and internal control building of comprehensive and correct understanding of functions between departments lack of horizontal contain internal control, internal control systems, such as the lack of effectiveness of the eight aspects. Chapter IV of the Bank of China improve internal control measures is targeted mainly at the Bank of China in the internal control many issues and the current situation of internal controls, the Construction Bank of China made clear internal control architecture framework, cultivating a good internal control environment, the establishment of an effective internal control system, and build a sound information sharing and information communication system, establish a sound internal control evaluation mechanisms five aspects of the construction of internal control measures.