Research On Internal Control Of Brokerage Business In Securities Business Department:

As the most basic business of securities companies,the securities brokerage business has a serious impact on the internal control level of the company.The securities business department is the window and landing department of the securities company's brokerage business.On the one hand,the securities business department's main business is brokerage business,the securities business department's employees account for nearly 90%of the entire securities company,and the securities business department is a securities company.The main place for brokerage business,the brokerage business of securities companies are all in the securities business department.On the other hand,according to statistics,within three years from 2015 to 2017,the CSRC reported a total of 82 violations of the brokerage business of the securities business department.Therefore,the research on the internal control optimization of the brokerage business of the securities business department is not only meaningful to the good development of the securities business department,but also to the internal control research of the securities company's entire brokerage business line.At present,there are many researches on the internal control of securities companies and the brokerage level of securities companies,which gives a lot of literature support in this paper.However,there are few documents on the internal control of the brokerage business of the securities business department,so there is a lot of research space for this issue.The article firstly summarizes the violations of the securities business department from 2015 to 2017,and proposes the main internal control problems of the brokerage business of the securities business department.Then,using the case analysis method,using the COSO theory,the business department of G Securities Co.,Ltd.,which has been awarded the highest rating of the China Securities Regulatory Commission for many years,is the main body of the case,based on the five elements of internal control,and the domestic sales department from 2015 to 2017.The violations are compared with each other,and the brokerage business of the sales department is analyzed.The internal control situation of the business of the G securities company Shandong Province is analyzed,and the excellent experience of the internal control of the brokerage business of the G securities company Shandong Province is summarized.Optimize the internal control of brokerage business of other brokerage business departments.The conclusions of this paper are as follows:First,the improvement of the internal control of the brokerage business of the securities business department requires not only the effective management of the securities company,but also the securities business department to strengthen the awareness of the internal control of all employees,deepen the concept of compliance with all employees,and optimize the internal Control environment.Second,in the business process with frequent risks,it is necessary to ensure the performance of internal control key positions and achieve full coverage of internal control.Third,the securities business department must do adequate information transmission and communication to prevent risks in a timely manner,and Through effective supervision,the continuity of internal control is guaranteed.The main innovations of this paper are:first,creative analysis of the internal control of the brokerage business from the perspective of the securities business department;second,comprehensive coverage of the brokerage business of the securities business department,detailed analysis of the five elements of the COSO model The excellent experience of the internal control of the brokerage business of the sales department makes it more meaningful.