基于内控假设的内控系统评价体系的构建

近年来,由于内部控制失败导致的金融机构风险案件频繁发生,这其中不乏一些国际公认具有先进的内控体系的金融机构。文章认为,之所以出现这种情况是因为现有的内控系统的评价体系存在盲点,它们大多忽略了内控系统的前提假设对内控建设的重要作用。在考虑内控假设的基础上重新构建了内控系统的评价体系,并运用该评价体系对法国兴业银行在巨亏案爆发之前的内控系统作了评价,来佐证该评价体系的实际应用性。最后对中国金融机构如何构建有效的内控系统提出了几点建议。

The Construction of Internal Control Evaluation System Based on Premise of Internal Control

In recent years,financial institutions are frequently involved in risk cases due to failure of internal control.Among them there are some internationally recognized financial institutions with sophisticated internal control systems.This paper argues that the reason for the cases is that there exist some blind spots in evaluation system within internal control systems and the institutes largely ignored the important role of premise of internal control systems for the construction of internal control.The paper re-builds internal control evaluation system based on internal control premise and applies the new system to French Société Générale assessing its internal control system before the exposure of a great deficit so as to justify the feasibility of the new system.At last the paper puts forward some suggestions about how to build effective internal control system in China＇s financial institutions