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商业银行由于经营性质特殊,在经营的过程当中实施内部控制管理,制定内部控制制度,可以对银行内部的工作进行规范,防止银行内部工作出现违规操作,保障银行经营目标的达成,内部控制管理是在严格的程序、制度的基础上来实现的,实现内部控制是商业银行加强管理,提升企业竞争力的关键,其内控管理的实现包含了内部制度的制定,业务流程的处理以及监督审核工作。本文分析了当前商业银行内部控制的过程实现的含义和目标,介绍了当前商业银行内控管理中存在的问题,并对于如何处理内控管理的过程提出了建议。
Due to its special nature of operation, commercial banks implement internal control management and internal control system during the course of operation. They can regulate work within the bank to prevent illegal operations in the bank’s internal work and ensure the bank’s business objectives are achieved. Internal control and management The realization of internal control based on strict procedures and systems is the key to commercial banks’ strengthening management and enhancing the competitiveness of enterprises. The realization of internal control management includes the formulation of internal systems, the handling of business processes and the supervision and examination. This article analyzes the current commercial bank’s internal control process to achieve the meaning and objectives, introduces the current problems in the commercial bank’s internal control management, and on how to deal with the process of internal control management made recommendations.