Research On Agricultural Bank Of China Heilongjiang Branch Internal Control Assessment

June2008by the Ministry of Finance, the Securities and Futures Commission, the Audit Commission, the CBRC, CIRC jointly issued the "basic norms of internal control,In addition, the CBRC issued the commercial banks internal control guidelines, released by the Ministry of Finance "of the new accounting standards, including the" Basel II "requirements on commercial banks’internal control."Basic norms of internal control" First of all listed companies in the implementation of July2009, which explicitly require the company to be self-evaluation of the effectiveness of internal control.so, the Agricultural Bank of China on the branches of the internal control evaluation, not only conforms to the "basic norms of the implementation requirements, and to strengthen internal controls, improve the level of management and risk control capacity, promote sustainable development to ensure that the business one of the stable operation of theimportant measures.The contents of this article is divided into five chapters:The first chapter introduces the theory of the banking industry in the areas of internal control, to clarify the purpose and meaning of the Agricultural Bank of China in Heilongjiang Province, the internal control mode; the bank’s internal control process of the emergence and development of the domestic banking sector internal control statusan analysis, focusing on the status of the Heilongjiang provincial agricultural Bank of the internal control mode are summarized, and in order to identify the limitations in the current model.Chapter III summarizes the review of a successful example and experience of domestic and foreign banking internal control, internal control guidance of Heilongjiang Province, the Agricultural Bank of construction has great reference value. The fourth chapter of theory with practice, the Heilongjiang Provincial Agricultural Bank of the internal control current model to improve, it is recommended that the current stage structure transition to the overall framework model, and improved mode of evaluation methods gives the instance of the template. The fifth chapter on the internal control mode of Heilongjiang Province, the Agricultural Bank of China building do come to two conclusions, and hope to provide a reference to the Heilongjiang Provincial Agricultural Bank of internal control to build.