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Perfecting the legal system of internal control of commercial banks to strengthen risk management

Author: LuoHongMei ZhuHongXiang From: www.yourpaper.net Posted: 2010-06-12 04:56:11 Read:
Keywords: the     of commercial bank; internal control; risk management
Abstract: is currently the main factors leading to our country commercial bank risks are: new product, the launch of new business; business operation risk; internal control system implementation is not strict; the base is responsible for supervising the loopholes, staff quality can not be with the rapid development of business suit.Suggestions on improving internal control of commercial banks: assessing index system reasonable; improve and perfect the internal information sharing; establish a rational internal control structure; perfect the human resource and regulations system.
Since the reform and opening up, China's commercial banks risk management system of continuous improvement, and constantly improve the level of risk management, but compared with the international advanced level there are still large gaps, major financial cases frequently being obvious examples.The United States subprime mortgage crisis, has sounded the alarm for the risk management of commercial banks in china.Commercial banks if the formation of a good internal control system, some should not happen risk can be avoided, risk can be maintained in the reasonable scope of controllable.
, the main factors leading to the Commercial Bank of our country produce risk
(a) of new products, new services are being launched, the internal control system can not keep up with the needs of business development
At present, in the fierce market competition, the ongoing integration of the integrated service system, has introduced new products, new financial business, often form "business first, system lag" situation, causing the system vacuum, to the bank and potential risk.
(two) more and more risks generated during operations
In business operation, risk mainly has the following types.First, operational errors.Employees in business operations, due to operational risk are not familiar with, to the new service is not strong sense of responsibility and random errors and other reasons.Second, internal fraud.Mainly manifests for the employee value orientation changes, in its own needs can not be met, regardless of occupation moral fraud.This kind of risk is the nature of the bad influence, big, strong harmfulness.Third, external fraud.Refers to the employees by customers with fraud means in the process of business process, to the bank and potential risk.Such as fake checks and the growing number of Internet banking fraud.Fraud is the most serious operational risk of commercial bank in china.
(three) strictly internal restriction system implementation
The CBRC issued the "commercial bank's internal control guidelines", "evaluation of internal control of commercial bank pilot scheme" and other laws and regulations, and credit, the real estate business established risk guidelines.The comparison principle of these regulations, some commercial banks especially at the grassroots level, lack of internal control operation rule refinement, the current internal control system implementation is not strictly.In the interests of drivers, some grass-roots organizations on the implementation of the internal control system of attitude is not positive, some of the internal control system and ultimately become a mere formality.Some grass-roots organizations in the assessment of operational performance under pressure, to deposit legislation, giving priority to efficiency, some specific problems, not the strict implementation of the internal control system.Some grass-roots organizations in order to complete the benefit index, try to avoid higher audit.For example, in order to compete for customers, some banks fall over each other to provide credit service, ignoring the in-depth analysis on the financial situation change radically, leading some be more in name than in reality star enterprise, causing huge losses to the bank.In real estate loans, do not pay attention to individual customer credit review, and even induce customers to false proof, and even some Real Estate Company in the customer name from the bank to cash, the risk of the real estate market to bank.
(four) on the person in charge of supervision loopholes, the quality of staff can not be with the rapid development of business suit
From the characteristics of the financial post crimes occurred, mostly relates to the responsible person, the reason is that our country commercial bank at present only in the head office level established the frame of corporation governance, grass-roots organizations is still a responsibility system.The grass-roots organization person in charge to control people, money, in the area of power, administrative control of excessive concentration of power and lack of effective supervision, supervision at the same level to form superior be beyond one's grasp, because of the sensibilities of weak supervision, junior staff as a result of their own interests can not monitor the situation.The internal audit function failed to give full play to the internal audit department, lack of independence and authority necessary, unable to grasp the dynamic business and management status of the whole line in general, unable to find problems in the operation time, it is hard to put forward pertinent and constructive comments.
As the business and financial innovation of accounting computerization continues to expand, the commercial bank business become more and more complex, the service mode of international business, intermediate business, telephone banking, the client terminal, online banking, the bank risk control has brought new challenges, and many employees on the new business operations are not allowed to grasp, lack of ability to identify and to prevent risks, resulting in the formation of operational risk, especially external fraud risk.
two , suggestions to improve the internal control of commercial bank
Internal control of commercial bank is a bank in order to achieve business objectives, the implementation of a series of system by making and, carried on to the risk mechanism to prevent, control, monitor and modify.With respect to our country commercial bank internal control, need to take the following measures:
(a) to formulate assessment criteria and reasonable, operational risk quantification control
Long-term since, generally uses the measure of enterprise quality is the rate of return on equity and assets return rate, its defect is to consider only the book profit enterprises to the neglect of risk factors.Bank as enterprises operating risks, in the measure of contribution, should use the risk-adjusted capital profit rate, the calculation formula is as follows: risk adjusted capital profits rate = (profit expected loss) / economic capital.The calculation of the capital profit rate, it examines the profitability of banks, but also give full consideration to the back of the profitability of the risk, to encourage banks to fully understand the risks and consciously identify, measure, monitor and control these risks, so as to expand the business, create profit in business under the premise of prudent.
(two) system to improve and perfect the internal information sharing
The computer system is a simulated accounting manual calculation, no real database concept, cannot achieve real-time monitoring, the books can not be found in time.To improve the management information system of commercial banks, guarantee the smooth operator in the lateral, longitudinal information communication channels, to ensure that relevant personnel to master the necessary information.In the personnel system development process to put forward the risk point and corresponding safety control requirements, technical staff through the program design of the safety control requirements into the development process, as the data input, processing, transmission and storage to provide a secure computer internal environment.Formulate technical standards for safety, the equipment performance, cyber source, system resource management, ensure the safety of high performance computer system.In the financial instruments and financial business innovation, attention should be paid to improve the security of the content of science and technology, so as to reduce the business personnel subjective illegal opportunity, compression possibility space and external fraud internal fraud have occurred.The establishment of risk information collection and processing system, in the collection of information, information sharing, business process, data control, to achieve a comprehensive optimization, to cover risk monitoring, risk analysis and disposal of bad assets, risk management.
(three) the establishment of the internal control structure reasonable
Strengthening the construction of risk management system, risk management department to participate in the credit business links from pre-loan investigation to post-loan management.The implementation of differentiated business process on the basis of customer subdivision, and take appropriate risk management model.Standardize the operation procedure, to the business of errors to detect and correct, compliance, legality should not only check the business, construction and implementation of internal control system to check; not only should check the business at the time of the results, but also check processing business.Transition from compliance supervision to the risk supervision, reform the implementation of internal vertical audit, audit department is directly responsible to the audit department audit department, establish the relative independence and authority, from the system to guarantee the audit department to the relevant information timely, comprehensive and accurate understanding of its authority in supervision and control the.The adjustment and reform of system of authorization, adhere to three principles in the authorization process: one is the classification management principles, that is at the same level of institutions, according to the same standard assessment is divided into several categories, given their different business management right, the management right and the management level of each branch match; two is to adjust the principle, should be timely adjusted according to the changes of authorization, authorization management, the status of implementation of good line can keep or expand further authorization for authorization, for poor line should be appropriate to shrink until the termination of authorization; three is the principle of limited authorization, the branches must strictly carry out the authorization system, service in the allowed range and privileges.
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