本文通过对于研究背景意义、研究现状和研究思路与方法的阐述，本论题的
必要性、可行性便得以阐明，然后对于 Z 银行的基本情况和经营现状进行描述，
紧接着从控制环境、风险评估、内控活动、信息与沟通、监督评价等五个方面探
究了对 Z 银行内部控制现状。在此基础上论文综合分析并挖掘出 Z 银行内部控
制中存在的问题，并深入的剖析内部控制问题所产生的原因。在充分吸收和借鉴
国外银行业内部控制的先进做法和自身情况的基础上，提出优化 Z 银行内部控
制的方案。首先，积极营造风险防范的企业文化，进一步健全制度打造令行禁止
的内部控制环境。其次，以精准化为目标，积极构建风险评估体系，同时积极吸
纳和引进专业内控人才，重视发展针对不同风险的预警机制的作用，以期加强风
险识别的相应速度，从而逐步增强 Z 银行的风险评估能力。再次，必须以风险控
制为导向不断强化内部控制制度，倡导事前主动监督，制定科学有效的程序和流
程规范银行各方面的业务工作。强化风险预防，将原有的层级管理模式，转变为
集中管理模式，进行统一管理。规范内部控制活动内在地要求进一步加强风险监
控、预防和排查力度。此外，要以提高内部沟通和交流的效率为目的，创新银行
内部信息系统的管理方法，确保内部信息畅通无阻。最后，要以突出内部审计的
预测警示作用为目标，夯实内部控制监督体系，实现监督全覆盖，从而确保内部
审计的独立性和有效性
关键词：Z 银行；内部控制；优化Abstract
III
Abstract
At present, the competitiveness of our commercial banks and financial supervision
ability is not strong, and the potential risks are relatively large. How to effectively prevent,
control and defuse risks and ensure the stability and security of the banking system through
effective internal control of banks is a subject that needs to be studied deeply. This paper
uses the methods of literature research, field research method and case analysis method,
through in-depth understanding of the investigation through the internal control of the bank
Z, analyzes the reasons of the problems, combine with the mature experience of foreign
banks, puts forward suggestions on the internal control of the optimization of bank Z , so
as to improve the internal control theory and practice of urban commercial banks has a
certain positive significance.
Through the elaboration of research background significance, research status and
research ideas and methods, the necessity and feasibility of this thesis are clarified, then the
basic situation and operation status of z bank are described, followed by the control
environment, risk assessment, internal control activities, information and communication,
supervision and evaluation to explore the status of internal control of z bank. On this basis,
the paper analyzes and digs out the problems existing in the internal control of z bank, and
deeply analyzes the causes of internal control problems. On the basis of absorbing and
drawing on the advanced practice and self - condition of the foreign banking industry, this
paper puts forward the scheme of optimizing the internal control of z bank. First of all,
actively create a risk prevention corporate culture, further improve the system to create a
ban on the internal control environment.To vigorously promote the internal control and risk
prevention priority through the establishment of enterprise culture The system of internal
control environment fine. Secondly, Building a precision risk assessment system risk
assessment should be carried out. On the basis of good risk assessment, the concept of risk
assessment will fall from the system to reality. Optimization of risk management
mechanism and strengthen the supervision of operational risk, using scientific evaluation
method to improve the level of risk assessment, risk arising from the introduction of武汉工程大学硕士学位论文
IV
professionals to deal with new business, improve the early warning mechanism for
different risk. Thirdly, we should establish a risk oriented internal control system. Actively
developing effective policies and procedures to deal with the main risk of commercial
banks.Promoting proactive supervision and strengthening risk prevention, transform the
original hierarchical management mode into centralized management mode and manage it
in a unified way.It shoud strengthen risk monitoring, prevention and investigation efforts,
strengthen customer unified credit management to improve the internal control activities.
In addition, in the internal information exchange, the management method of the internal
information system should be optimized, and to improve the efficiency of communication
and communication within the bank. Finally, improve the supervision system of internal
control, and give full play to the role of internal audit. Only by carrying out overall
supervision and ensuring the objective independence of internal audit can the internal
control be effective.
Key words: Bank Z，Internal control，Optimization目 录
V
目 录
摘要.....I
Abstract........ III
目 录.....V
第 1 章 绪论...... 1
1.1 研究的背景及意义....1
1.1.1 研究的背景....1
1.1.2 研究的意义....2
1.2 国内外研究综述........3
1.2.1 国内研究现状3
1.2.2 国外研究现状5
1.3 研究思路与研究方法6
1.3.1 研究思路........6
1.3.2 研究方法........7
第 2 章 商业银行内部控制理论概述..9
2.1 商业银行内部控制的含义....9
2.2 商业银行内部控制的目标..10
2.3 商业银行内部控制 COSO 五要素....11
2.3.1 控制环境......11
2.3.2 风险评估......12
2.3.3 控制活动......13
2.3.4 信息沟通与反馈......13
2.3.5 内部监督...........
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