我国商业银行内部控制审计的研究

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1、AbstractBaJlkindustryisa_qimportantcomponentofthefinanceindustryinChina，whichconcerasthedevelopmentofourcountry’Seconomy．Bigorimportantcasestnfin孤cefieldcomeforthbetweenwhiles，althoughoarcommercialbankshavetakenseriesmeausuresandhadsomeeffectsininternalcontrolconstr

2、uct．Thismeanstherestillhavemanyinsecurefactorsininternalcontrolofcommercialbanks，whicht：hreateI塔ourfinancialsystemandeconomicorder．Withquickeningcommercialbanks，IPOprocess，stockholdersconsiderthesituationofbank’sinternalcontroliIlcre嬲in西y．Commercialbanksshouldmakein

3、tegralestimationforinternalcontrolsitIlationthroughdevelopinginternalcontrolauditonwhetheritishealthiness，reasonable．oradministratingeffective，recognizeandcontrolriskefficiently．ItiSonlythreeyearssincecommercialbanksbegantocarryoutinternalcontrolauditinourcountry．An

4、dthereexistsmanydifficulties，suchashighrisks，complicatedbusinesses，wideinstitutionsdistributing,andexcessiveadministratiVelevels．Allthesereasonsbringpuzzlestointernalcontrolauditindevelopmentprotess．Itisimportanttostudyhowtoevaluateinternalcontrolsituation，findoutun

5、substantialpartsofinternalcontrolandpresentimprovementsuggestion·Thispaperbeginsfrominternalcontroltheoryandintroducesthefundamentalcont即ltSaboutintenlalcontrolauditofcommercialbanksinChina．Weanalyzeme觚庀ualityofcommercialbanks’internalcontrolauditandbringoutthreemai

6、nISSUESexistsinint锄alcon缸

7、olauditfieldofChina’Scommercialbanks．Firstisinsufficient90alattentiontoauditevaluatingcontents．Secondissueisinadequateestimationtoriskjudging，evaluating，andresponding．Thirdly,auditmannerissolelydependsons．potauditingbyauditdepartment，whichi

8、snotaccommodatetothecharacteristlcOtint锄alcontrolauditandmakesagainstcompleteandobjectivejudgment·WepresentfollowingsuggestionsforinternalcontrolauditofChina’ScOmm训albanks．Firstly,throughusingforreferenceERMframework，commercialbanksshouldexpandtheexistingfivefactors

9、ofauditevaluationtoeightfactors，includingpayattentiontobanks’goalandrisk．Secondly,commercialbanksshouldtal(eadvantageofg。vemor，existingsup