Internal Control Of Chinese Commercial Banks

In the global economy of the role of commercial banks in Vietnam in economicactivity undertaken today are increasingly important, but the commercial banks to take largecash transactions and other financial derivatives due to itself, so there are many operationalrisks, and many operations the risk can be effective internal controls to avoid, so in thisenvironment in this paper a comprehensive analysis of the theory on the basis of internalcontrol, and through the introduction of domestic and foreign commercial banks in the statusquo, the paper of Chinese commercial banks and foreign commercial banks comparison andanalysis of internal control management system is proposed to clarify responsibilities ofinternal control, and should establish a good sound good organizational structure andindependent business sector, particularly fully independent audit department, and that is theright to make additional audit department large rather than just a decoration. Internal controltheory expounded China’s research profile, as well as foreign research status of internalcontrol, the status of China’s commercial banks, including internal control framework regimeanalysis, risk identification, the control measures and internal audit done a lot of expositionand research and analysis of the relevant case officer for the part of the bank’s employees inviolation of internal control study on how to improve the operation of Chinese commercialbanks’ internal control measures put forward suggestions and strategies.