Improve The Commercial Banks Accounting Internal Controls To Improve The Risk Prevention Capability

Internal control of commercial bank is a common research topic. The Internal Control Framework which is defined by COSO committee often used to analyze the enterprise internal control system. However, in the area of commercial banks accounting internal control, there is neither theory nor practice research using the Framework.The paper is based on practices of domestic commercial bank accounting internal control and focus on its improvement. The methods are applied that combining theory and practice, case analysis and summarization. With the case study of banks of China, the thesis analyzes defects of China commercial bank accounting internal control on the aspects of environmental control, risk assessment, controlling activity, information and communication, and supervision. Also, using the advanced experiences of foreign commercial bank accounting internal control for reference, the study proposes basic principles and major measures on improving and perfecting the China commercial bank accounting internal control.