Internal Control and Audit of Commercial Banks

Author: Jiang Jianhua
Publisher:
Publish Date: 2004-02-02
Features: This book starts with the definition, objectives, principles, elements, evaluation criteria, and methods of risk management and internal control in commercial banks, drawing on the mature experience of internal control in commercial banks internationally. It systematically elaborates on the standards and methods for evaluating and auditing the internal control of major business operations in Chinese commercial banks. The book is divided into two parts. The first part consists of five chapters. Chapter 1: Internal Control System. It discusses the concept and understanding of internal control from different perspectives, layer by layer, introducing the evaluation, auditing, and standards of internal control systems and their methods. Chapter 2: Internal Control System and Evaluation of Commercial Banks. Chapters 3 and 4 introduce important components of internal control in commercial banks: the early warning systems for financial risks in major Western countries and China. Chapter 5: Internal Control System of Commercial Banks in China. It discusses the current state and improvement ideas of internal control in Chinese commercial banks. The second part, based on the "Guidance on Internal Control of Commercial Banks (Draft for Comments)" issued by China's central bank, specifically discusses the internal control and evaluation and auditing of various business segments in Chinese commercial banks according to the main business operations of commercial banks. This includes internal control and evaluation and auditing of credit business, fund business, deposit business, intermediary business, accounting business, computer business, and other internal control aspects of commercial banks. This book is suitable for students and teachers of finance, accounting, and auditing majors in financial and economic universities, as well as professionals in the finance and accounting fields.