The Research On Comprehensive Evaluation Of Internal Control For Commercial Banks In China

Commercial banks are financial enterprises with high liabilities and high risks. With operation diversification, business network decentralization, their management characteristics make them built on perfect internal control system to insure capital safety, normal operation and perfect risk control. The financial industry and academic orgnizations all over the world have been paying much attention to the research of financial risks and internal control system. The internal control comprehensive evaluation methodology and applications in commercial banks are researched in the dissertation for those problems occurred in our commercial banks internal control evaluation. The chapters are divided five parts as follows:Firstly, briefly introduce the internal whole control frame theory which is the latest research fruits in the domain of international internal control.Second, combining domestic and international research fruits, the author discusses internal control comprehensive evaluation framework, including the principles, the contents, and the basic steps of evaluation.Third, elaborating the internal control evaluation methods in commercial banks concretely, the emphasis is laid on how to establish evaluation merits system and merit weight by using system analysis method and how to make evaluation result by using qualitative analysis and quantitative analysis.Fourth, combining an example introduction of making use of a comprehensive evaluation, the result of single grading and comprehensive grading is not only analyzed, but also how to convert evaluation result to the merit of early risk warning is proposed.The last part introduces demonstration result and problem analysis of internal control comprehensive evaluation in our commercial banks. Based on the result of internal control evaluation, the dissertation gives the internal control problems that is widespread existence in our commercial banks and gives some suggestions for the internal control system in these bank.