Research On The Relevance Between Internal Control And Risk Of Listed Companies

The development of financial industry can play a good role in promoting social and economic development.Commercial banks are the most important part of financial institutions.The healthy operation of commercial banks plays a decisive role in the sound development of the economy.In recent years,the business volume of commercial banks in China has grown rapidly,and various kinds of risk cases emerge in endlessly,which highlights the weakness and weakness of the accounting internal control system of commercial banks.An effective internal control system can help commercial banks to guard against specific risks and ensure the stable operation of commercial banks.Based on the internal control system proposed by COSO members in the United States,this paper studies the internal control of commercial banks from five perspectives: supervision,risk assessment,control,environment and information communication.On the basis of explaining the concepts and properties of internal control and internal control of commercial banks,this paper takes Bank Y as an example to analyze the internal control of commercial banks.By analyzing the current situation of internal control of Bank Y,this paper points out the existing problems of internal control of Bank Y in counter operation,loan approval and in-statement financial management,and summarizes the problems of internal control of Bank Y.It points out that the reasons for the problems in internal control of Bank Y lie in the unsatisfactory development of accounting internal control environment,backward means of risk assessment,insufficient effectiveness of control activities,imperfect content of information disclosure,and slow development of internal supervision mechanism.Finally,it is necessary to create a good internal control environment,implement effective control activities,strengthen information communication and exchange,and continuously improve the internal supervision Party of accounting.This paper puts forward a series of countermeasures and suggestions to improve the internal control of commercial banks in order to improve the management ability and level of our banking institutions and achieve sustainable development.