| The internal control system of commercial bank is built to ensure the banks to achieve their business aim smoothly. In fact, it is a kind of internal management system, which is a safeguard against risk and can make the capital safe. It is a total name of a series of policies, methods and programs that can organize all the members and their business in every department and branch of the commercial banks. Internal control system, which is complete and effective, is the major premise which three lines of defense of commercial bank can function. In recent years, the domestic commercial banks have learned many theories about management and got much experience from other countries' banks. Then, they do so much research and make so many experiments that they have gained some progress. But, the research on how to audit, inspect and evaluate this kind of system is scarce. Our commercial banks haven't set up an internal audit system, which includes something about internal control system's construction and execution. They also haven't found out a set of mature and perfect programs to evaluate the things about internal control system. At the same time, a kind of real and practicable way to test the things is considered. On analyzing the audit of internal control, this paper tries to offer some useable experience and ways to domestic commercial banks. So our banks can improve their works on how to audit, inspect and evaluate the internal control with that.There were six parts in this paper:Part one, preface, puts forward the background of study of commercial bank's internal controlling auditing and, expounds the relationship between internal controllingauditing and accounting item auditing and external auditing and, points out that it is very important in constructing of commercial banks internal controlling system. This part was the foundation of this paper.Part two summarizes the audit of internal control of our commercial banks. Firstly, it introduced the concept of the audit of internal control and its function. It told us the relationship between internal control and audit in commercial bank. Then, it explained its implication and contents. The practical meaning of using the audit was very clear in this part. After that, it presented the rules and procedures we should know when putting it into effect. Part three analyzes the present situation of internal control in commercial bank. Compared the audit of internal control of our country with that of the other countries from five aspects: ideology, auditing entity, independence, information service network, uses of high technology etc. It pointed out the weakness in our internal control and gave us some suggestions to amend it. Then the subject of the paper was led out. Part four puts forward three methods of internal controlling auditing namely, account-oriented audit, system-oriented audit and venture-oriented audit. Through comparison, the author say, venture oriented internal controlling auditing pay more attention to the risk that commercial banks face and commercial banks' further development and, the management activities that the commercial banks took in order to reduce the risk. In fast-developing era, the policy-making layers of commercial banks need to understand the risk they may meet during the change. And a fixed, static control system can only reflect the past and present of the commercial banks. What the venture-oriented audit reports mostly concern is the present and future need of the commercial banks. It is a bridge between the present business activities of commercial bankand strategic plan. After venture oriented audit method is adopted, it is easier to be accepted, and it is also easier for the administration to understand the value that internal audit exist. Venture-oriented internal controlling auditing is a feasible choice for our commercial banks to implement inside control supervision. Part five introduces the application of sample in internal controlling auditing. The sample, especially the timing ap... |
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