商业银行内部稽核缺陷分析及对策[1]（Internal audit defects of commercial banks and Countermeasures [1]）.docVIP

商业银行内部稽核缺陷分析及对策[1]（Internal audit defects of commercial banks and Countermeasures [1]） Financial Teaching and research #$$ % No. % stage General heading!! $ stage Analysis of internal audit defects of commercial banks Policy Wang Fei, Hou Bei China Academy of Social Sciences Institute of finance, Beijing $$$$! $ Abstract: in the internal control system of commercial banks in China, the effectiveness of internal audit is not enough, and to some extent, it leads to the continuous accumulation of business risks. Questions of being It is necessary to analyze the organization model and operation mechanism of the internal audit of commercial banks, and take effective measures to solve them. Key words: internal control; internal audit; effectiveness; constraints element CLC number: 0+) $ 1 # Document identifier: Two Article number:! Suoyuan % *--#$$/) % . % /$$! / $ ) Auditing is the traditional title of audit in banks, while internal audit is made of silver A service that performs an independent evaluation of its control system and operating quality Yes, it objectively checks, estimates and reports whether the banks internal controls are adequate Ensure efficient use of resources. Internal control is a reasonable guarantee for commercial banks The dynamic process of the realization of the objectives is the main task and important of the management department The internal audit is the system arrangement for the re supervision of the internal control. Thus, broadly speaking, internal auditing is an important group of internal control A part is a re - control of internal control. In practice, Chinas commercial Silver There are many problems in the development of the business, even the outbreak of the case Control defects are closely related. Further analysis of the internal control deficiencies will be found, The effectiveness of internal audit of commercial banks is also an important cause of the disease. I. defects analysis of internal audit (1) organization model of i