内部控制是商业银行防范风险的重要手段。不论从监管规定，或是商业银行 自身防范风险出发，内部控制工作的重要性都不容质疑。我国现代内部控制研究 起步晚，虽发展较快，但仍有诸多有待完善之处。 新冠病毒疫情在全球传播以来，国际环境更加复杂；我国国民经济进入新常 态，实体经济低迷、银行风险叠加形势下，国有商业银行内部控制面临新的严峻 挑战。由于内部控制评价具有检验内部控制有效性作用。银行在完善内部控制过 程中，普遍将基于内控评价的内部控制优化研究作为重要课题。 工商银行历来重视内部控制。Y分行，是工商银行J省分行下辖的11家基 层分行之一。该行在2013-2018年六年间，发生了多起案件和风险事件，对经营 发展和员工切身利益造成了严重的负面影响。内部控制执行存在失效现象，内部 控制评价质效不高，改善缓慢，工商银行Y分行内部控制管理薄弱的问题亟待优 化。 本文首先对国内外研究现状进行了梳理，列举了内部控制相关理论。其次， 工商银行Y分行内部控制现状进行了描述，列举了内部控制评价方法，运用失效 模式与影响分析法（FEMA）重点分析了工商银行Y分行2起案件和1起重大风险 事件中的内部控制失效环节。之后，介绍了Y分行内部控制评价结果，归纳存在 的内部控制问题，并从五方面剖析问题产生原因。最后，提出完善内控机制建设、 提升内控管理水平、抓实问题整改和追责、强化内控制度执行、强化案防“三道 防线”建设、加强内控队伍建设六点优化内部控制建议。 本文具体是以优化工商银行Y分行内部控制为目标，基于对工商银行Y分行 内控失效模式与影响、内部控制评价结果的综合分析，归纳存在的内部控制问题， 提出优化建议。希望通过本文的研究，找到解决Y分行内部控制问题的有效方法， 完善银行基层单位内部控制研究，丰富案例参考。银行基层经营单位中，可能也 存在共性的问题。本文能为存在共性问题的商业银行基层单位提供借鉴。 关键字：内部控制；内部控制评价；评价指标；失效分析 Abstract Internalcontrolisanimportantmeansforcommercialbankstoguardagainst risks.Whetherfromtheregulatoryprovisions,orcommercialbanksthemselvesto guardagainstrisks,theimportanceofinternalcontrolcannotbequestioned.The studyofmoderninternalcontrolinChinastartedlateanddevelopedrapidly,butthere arestillmanythingstobeimproved. SincethespreadoftheCOVID-19,affectedbytheglobaleconomy,the internationalenvironmentismorecomplex.China'snationaleconomyentersthenew normal,withtherealeconomyisdepressedandthebankrisksuperpositionsituation, thestate-ownedcommercialbankinternalcontrolfacestheseverechallengeis unprecedented.Becausetheinternalcontrolevaluationhasthefunctionofchecking theeffectivenessofinternalcontrol.Intheprocessofperfectinginternalcontrol, banksgenerallyregardinternalcontroloptimizationresearchbasedoninternalcontrol evaluationasanimportantsubject. ICBChasalwaysattachedimportancetointernalcontrol.Ybranch,isoneofthe 11grass-rootsbranchesunderthejurisdictionofICBCJprovincialbranch.Inthesix yearsof2013-2018,thebankhashadanumberofcasesandriskevents,whichhave hadaseriousnegativeimpactonbusinessdevelopmentandthevitalinterestsof employees.Internalcontrolexecutionexistsfailurephenomenon,internalcontrol evaluationqualityisnothigh,improvementisslow,ICBCYbranchinternalcontrol managementweakproblemneedstobeoptimized. Firstofall,thispapersumsupthecurrentresearchsituationathomeandabroad, enumeratestherelatedtheoriesofinternalcontrol.Secondly,thepresentsituationof internalcontrolofICBCYbranchisdescribed,andtheevaluationmethodofinternal controlisexplained.Thefailuremodeandimpactanalysismethod(FEMA)isusedto analyze2casesand1majorriskeventofICBCYbranch.Afterthat,basedonthe evaluationresultsofinternalcontrol,thecausesoftheproblemsareanalyzedfrom fiveaspects.Finally,sixsuggestionsareputforward.First,toperfecttheconstruction ofinternalcontrolmechanism.Second,toimprovethelevelofinternalcontrol management.Third,tograsptherectificationandaccountabilityofproblems.Fourth, tostrengthentheimplementationofinternalcontrolsystem.Fifth,strengthenthe "threelinesofdefense"casepreventionmechanismconstruction.Sixth,optimizethe constructionofinternalcontrolteam. ThispaperaimsatoptimizingtheinternalcontrolofICBCYbranch,basedon thecomprehensiveanalysisofthefailuremodeandinfluenceofICBCYbranch internalcontrol,andtheevaluationresultsofinternalcontrol,summarizestheexisting internalcontrolproblems,andputsforwardsomesuggestionsforoptimization.Ihope thatthroughtheresearchofthispaper,wecanfindaneffectivemethodtosolvethe problemofinternalcontrolofYbranches,perfecttheinternalcontrolresearchof banks'grass-rootsunits,andenrichthecasereference.Inthebankbasiclevel managementunit,mayalsohavethecommonquestion.Thispapercanprovide referenceforthebasicunitsofcommercialbankswithcommonproblems. Keywords:InternalControl;InternalControlEvaluation;EvaluationIndicators; FaultAnalysis. 目录 1绪论....................................................................................................................1 1.1研究背景与意义.............................................................................................1 1.1.1选题背景..............................................................................................1 1.1.2研究意义..............................................................................................1 1.2研究内容与方法.............................................................................................2 1.2.1研究内容..............................................................................................2 1.2.2研究方法..............................................................................................2 1.3国内外研究现状.............................................................................................3 1.3.1国外研究现状......................................................................................3 1.3.2国内研究现状......................................................................................4 1.3.3研究综述..............................................................................................4 1.4论文的基本框架.............................................................................................5 2相关理论基础............................................................................................................7 2.1内部控制相关理论.........................................................................................7 2.1.1内部控制定义......................................................................................7 2.1.2内部控制要素......................................................................................7 2.1.3内部控制原则......................................................................................7 2.2内部控制评价相关理论.................................................................................8 2.3内部控制优化监管要求.................................................................................8 3工商银行Y分行内控评价现状................................................................................9 3.1工商银行Y分行概况.....................................................................................9 3.1.1组织架构..............................................................................................9 3.1.2人员结构............................................................................................10 3.2内控评价方法...............................................................................................11 3.2.1内控评价模型....................................................................................11 3.2.2过程评价............................................................................................11 3.2.3效果评价............................................................................................15 3.2.4限制性评价........................................................................................17 3.3内控评价步骤...............................................................................................17 4Y分行内控评价结果及内控问题分析...................................................................20 4.1内控评价结果...............................................................................................20 4.1.1Y分行内控评价结果.........................................................................20 4.1.2支行内控评价发现问题.