What are the main problems existing in the current internal control of China s banking industry, and

Strengthen bank management and prevent risks.

The application of bank internal control and risk management technology refers to the comprehensive and effective monitoring and management of the risk situation of the bank's late bending business through the use of advanced technical means. Among them, the internal control technology code is mainly used to control internal operation risks and prevent losses caused by accidents or malice of grassroots employees; Risk management technology is mainly used to identify and prevent external risks, and accurately assess and effectively manage banks' credit risk, market risk, and liquidity risk.

The application of internal control and risk management technology can help banks achieve risk control, ensure the safety of customers' funds, and improve business efficiency and service quality. At the same time, it also provides more scientific and refined data support for the banking regulatory authorities to strengthen supervision.

1) Insufficient investment in management strength and energy. As the management personnel of the grassroots bank, under the dual pressure of marketing and business indicators, the strength and energy invested in management are often insufficient.

2) There is a "lag" in system construction. Some new business launches do not reflect the principle of "internal control first", and some business products are launched faster for business competition, while some supporting management methods and operating procedures are relatively "lagging behind", resulting in management faults or even blank spots.

3) Decay of system execution. Including: Poor information transmission.

Some of the systems and methods issued by the superior bank are not clear to the employees of the grassroots bank. Training is not in place. The superior bank organizes business training, often due to problems such as venue and time, the training object is limited, and many secondary training cannot be done.

4) The sales manager does not perform his duties properly. First, the work log records are not standardized, incomplete and specific. Second, the implementation of the end-of-day review system is a mere formality. Third, the authorization and approval are not strictly controlled, and the authorization is a mere formality.

1. Accelerate the reform of the operation and management system and create a good internal control environment.

In order to create a good environment for internal control, it is necessary to improve the structure of corporate management and, in accordance with the requirements of the modern enterprise system, enable commercial banks to become legal entities and market entities that truly operate independently, assume responsibility for their own profits and losses, develop themselves, and exercise self-restraint. On this basis, the establishment of financial accounting system and information disclosure system in line with international standards, the construction of a scientific management system, the construction of advanced human resources management and incentive and restraint mechanism, the realization of management information, for the establishment and improvement of internal control to lay a good foundation.

2. Establish and improve the organizational structure of commercial banks.

Improving the organizational structure of commercial banks is the basic requirement for strengthening the internal control of commercial banks. First of all, the institutional setup should be legal and scientific; secondly, the rules and regulations should be strict and efficient, and mutually restrictive; Thirdly, in order to further strengthen risk management, it is necessary to set up some comprehensive and professional committees or leading groups, such as the asset management committee, the loan review committee, the "three prevention and one guarantee" leading group, the confidentiality work leading group, etc., and according to the requirements of the Basel Committee, the establishment of an internal audit committee, the formation of the audit department is responsible for the internal audit committee, and the internal audit committee is responsible for the legal person.

3. Strengthen the construction and implementation of the system, and build a sound internal control system.

First of all, it is necessary to comprehensively and dynamically build the system of internal control system. Every time a new post is established and a new business is launched, its management methods, operating procedures, and restrictive measures must be matched in a timely manner. Secondly, it is necessary to formulate and improve the internal responsibility system.

It is necessary to clarify the responsibilities and powers of each department and branch through authorization and credit; Improve the post responsibility system and clarify responsibilities, so as to form a perfect post responsibility system; Third, we must speed up the establishment of a standardized risk and early warning model, and include all businesses in the scope of risk management; In addition, it is necessary to further improve the system of investigating and affixing responsibility for violations of rules and dereliction of duty, and increase the intensity of punishment.

4. Continuously improve the quality of personnel in commercial banks.

Improving the quality of commercial bank personnel is the foundation for strengthening the internal control of commercial banks. Therefore, we must strengthen the management of "people", cultivate people, cultivate people, select good people, and use good people, and take the idea of "people-oriented" as an important aspect of corporate culture throughout the operation and management. In the selection of cadres and the allocation of personnel in important posts, it is necessary to pay attention to morality, ability, diligence, and performance, strengthen multi-level and multi-faceted training for pre-post and in-service personnel, and improve the overall quality of personnel to prevent risks.

5. It is necessary to monitor the business of commercial banks in real time.

Real-time monitoring is an important part of strengthening the internal control of commercial banks. It is necessary to find the blank spots of internal control in a timely manner, establish an early warning system in a timely manner, and change the focus of risk control from "after" monitoring to "before" early warning and real-time monitoring, so as to achieve the effect of monitoring and feedback on the main business links at any time.

Incompatible segregation of duties.

The contents of the incompatible separation of duties control include: 1. The separation of property custody and recording duties;

2. Separation of business responsibility and bookkeeping responsibility;

3. Separation of business authorization and execution of duties;

4. Separation of business execution and recording duties. Incompatible offices are those which, if held by a single person, are likely to both be subject to mistakes and malpractices and to cover up their wrongdoing and malpractices. In the "Internal Accounting Control Standards" issued by the Ministry of Finance, the issue of "incompatible separation of duties" is raised.

In general, the economic and operational activities of a unit can usually be divided into five steps: authorization, issuance, approval, execution and recording. If each of the above steps is carried out or carried out separately by relatively independent personnel or departments, the separation of incompatible duties can be ensured, so as to facilitate the play of internal control roles.

Answer: a

The separation of incompatible duties and the control of the destruction of the auction require that commercial banks should comprehensively and systematically analyze and sort out the incompatible positions involved in the leek process and management activities, implement corresponding separation measures, and form a mutually restrictive and enviable job arrangement. Incompatible segregation of duties is the basic control means of a bank's internal control.

Answer]: C Analysis] The business department is the "first line of defense" of internal control. The internal control management department is the "second line of defense" of internal control, and a commercial bank should designate a special department as the internal control management department to take the lead in the overall planning, organization, implementation, inspection and evaluation of the internal control system.

Danxiang's internal audit department is the "third line of defense" for internal control.