Research On The Efficiency Of Internal Control Of Enterprises-in CHAN Bank

Internal control is a necessary safeguard in the operation management of modern enterprises.In an increasingly competitive environment,good internal control can ensure the smooth operation of business operations and improve the operational efficiency of enterprises.Since the issuance of the "Basic Standards for Internal Control of Enterprises" and related application guidelines in 2008,how to make these systems and norms better implemented and improve the internal control efficiency of enterprises has become a difficult problem for the theoretical and practical circles to jointly study and solve.Commercial banks play an important role in politics and economy.Especially in today's economic globalization,China's financial system is more free and open,which makes the banking industry with high risks itself more competitive.Therefore,it is of far-reaching significance to study the internal control efficiency of commercial banks.This paper takes CHAN Bank as the research object.Firstly,it introduces the construction and implementation of CHAN Bank's internal control system,and analyzes the current status of bank internal control efficiency.Secondly,through field research,questionnaires and other methods,it obtains a large amount of internal control related data and uses it.The theoretical three-level coding is analyzed to extract the factors affecting the internal control efficiency.Finally,the influencing factors are analyzed in combination with the practice of CHAN Bank,and the feasible path to improve the internal control efficiency is summarized.According to the specific process of CHAN Bank internal control,it is divided into the following four aspects:(1)Internal control target setting.Establish value-oriented internal control,through the analysis of the value chain,focus on internal control,to achieve comprehensive prevention,focus,andpromote the efficiency of internal control.(2)Design of internal control system.In the control chain,the points,lines and faces are combined.The business departments control the risks existing by the points,and the departments supervise each other to form the first line of defense.The internal control compliance department and the risk management department conduct the first line of defense.The supervision and management constitutes the second line of defense;the audit department is the third line of defense,and each line of defense is mutually restrained to form a control plane,supervising each other and improving the efficiency of internal control.(3)Internal control execution.Strengthen the implementation mechanism and process control,so that employees can clearly understand the rights and responsibilities of various departments and posts.In the process of system implementation,strictly follow the requirements of the internal control system,combine the actual feasibility of operations with each department,and refine operations to improve internal control efficiency.(4)Internal control implementation guarantee.Through the combination of hard measures such as auditing supervision and soft factors such as corporate culture,the combination of soft and hard,complement each other,is a good guarantee for the high efficiency of internal control of enterprises.Through the study of the internal control efficiency of CHAN Bank,this paper explores the feasible path of improving internal control efficiency from four aspects: internal control target setting,system design,implementation and implementation guarantee.It hopes to provide some commercial banks in the same industry.References and suggestions have certain reference significance for promoting commercial banks to better implement internal control.