Problems and Optimization Measures for Internal Control System in Joint-Stock Commercial Banks
- DOI
- 10.2991/icssr-14.2014.146How to use a DOI?
- Keywords
- Commercial Banks, Internal Control Implementation, Risk Control Ability
- Abstract
Based on current development of joint-stock commercial banks, this paper analyzes influencing factors for the internal control system in joint-stock commercial banks including the lingering impact of financial crisis, government intervention, functions of the board of supervisors in an empty shell as well as imperfect internal control culture, and puts forward optimization measures for these problems. For instance, internal control system construction shall take regional economic characteristics into account. The management responsibilities of the board of supervisors shall be specified, with its functions given to a full play. Internal control objectives shall be included into senior management annual performance appraisal and internal control objectives into enterprise culture construction. Also, administrative intervention shall be avoided. These measures can be taken to further promote internal control effect in joint-stock commercial banks.
- Copyright
- © 2014, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Fengyan Wang PY - 2014/06 DA - 2014/06 TI - Problems and Optimization Measures for Internal Control System in Joint-Stock Commercial Banks BT - Proceedings of the 3rd International Conference on Science and Social Research PB - Atlantis Press SP - 654 EP - 657 SN - 2352-5398 UR - https://doi.org/10.2991/icssr-14.2014.146 DO - 10.2991/icssr-14.2014.146 ID - Wang2014/06 ER -