The Applied Research Of Model On Monitoring Internal Control System In CCB Liaoning Branch

Commercial banks are the financial institutions to absorbing deposits,granting loans and operating risks,which pivotal role of economic operation,and become a main force propping the national economy.Nowadays,the economy growth rate is getting slower,quality of Commercial banks' assets is declining,competition besides banks is fiercer,operation risk is more serious,external monitoring is stricter,the internal demand by transferring commercial banks' development form is increasingly urgent.The internal control system of commercial banks is put forward higher requirements by internal and external pressures,and improving internal monitoring system is very important to enhance the effectiveness of commercial bank's internal control.As the research results of current theoretical research on the internal monitoring system of commercial banks are few,the reasonable suggestions of enhancing the internal supervision of commercial banks by studying relevant areas are very urgent and necessary.The Committee of Sponsoring Organizations of the Treadway Commission(COSO)surpasses others in the field of internal control and internal monitoring,and the research of China's internal control is largely in reference to COSO.In 2009 COSO released the"Guidance on Monitoring Internal Control System",the guidance summarizes the experiences and lessons of the financial crisis,and puts forward a series of important systems and models,becoming one of the indispensable reference materials of internal monitoring activities.This paper is according to the systems and the models of COSO's "Guidance on Monitoring Internal Control System",based on CCB Liaoning branch's internal monitoring activities.Firstly,according to the Five Factors of internal control,the paper expounds CCB Liaoning branch's deficiencies and causes on monitoring activities;then combined with the COSO model,it describes the scheme of promoting CCB Liaoning branch's internal monitoring,from establishing internal monitoring basis,designing and implementing monitoring procedures,to evaluating and reporting the monitoring results;finally,it proposes measures and suggestions on CCB Liaoning branch implementing the monitoring guidances.The paper integrates COSO model into commercial banks' internal monitoring,enhancing the effectiveness of commercial bank's internal control by improving its internal monitoring elements,which is to promoting business developments,to strengthen risk prevention and control,to improve organizations continuously.It is also of referential for the banking industry in Liaoning province.