在商业银行内部,各层级管理和经营机构也不断认识到内部控制的重要性,尤其
对于银行案件防控及健康可持续发展所具有的重要意义。银行内部建起了多道防
线实施内部控制,并由专门的部门定期对银行内部控制状况进行评价。
GS银行是省内唯一一家省级法人银行。现阶段,随着GS银行业务发展及分支
机构的不断设立,以及监管部门对城市商业银行监管要求的持续提高,如何不断
完善全行的内部控制和自我评价体系,已成为亟待解决的课题。
本文的研究重点是对GS银行内部控制现状、存在问题及建立内部控制评价
体系的必要性进行深入剖析,从而设计出一套可操作、可量化的内部控制评价体
系和方法模型,希望能够对促进GS银行内部控制体系建设以及整体内部控制水
平提升有所帮助,也希望能够对其他商业银行建立内部控制评价体系提供一定的
借鉴意义。
关键词:商业银行;内部控制;评价体系;GS银行EMBA学位论文 作者:张峰
GS银行内部控制评价体系设计
ABSTRACT
With the progress of science and technology of society and the change of the national
economic policy,the emphasis of the commercial Banks internal control management will also
have corresponding change, internal control evaluation methods should also subsequently
innovation, otherwise will not adapt to the stage goal and the pace of development of internal
control. Commercial Banks internal control evaluation refers to the commercial Banks internal
control system construction, implementation and operation results independent survey, testing,
analysis and assessment of systemic activity. Inside,in the commercial bank management, and at
the level of management agencies are also constantly aware of the importance of internal control,
especially for bank case prevention and control and the healthy and sustainable development has
an important significance. Implementation of internal control within Banks built more line, and by
a special department to evaluate bank internal control status on a regular basis.
GS bank is the only one in the province provincial legal person bank. At present,as the GS
bank business development and branch set up continuously, and regulators to the continuous
improvement of city commercial bank regulatory requirements, how to improve the control of
internal control and self evaluation system, has become a pressing task.
The research emphasis of this paper is to GS bank internal control present situation, problems
and the necessity of establishing internal control evaluation system for further analysis, so as to
design a set of operational, the internal control evaluation system and method of quantifiable
model, hope to be able to to promote the GS bank internal control system construction as well as
the overall internal control level help,also hope to be able to to other commercial Banks to
establish internal control evaluation system to provide certain reference significance.
Key words: commercial Banks; Internal control; Evaluation system; GS bank
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