摘要
内部控制是商业银行的一项重要管理活动,是商业银行实现风险管理的有效手段。根据COSO的思想,我国商业银行的内部评价体系可分为五个控制要素,即控制环境、风险评估、控制活动、信息与交流、监督和评审。借助于探索性因子分析和验证性因子分析的双因子检验方法,通过对我国国有商业银行内部控制活动的数据调查,可以对基于COSO模式的国有商业银行内部控制评价模型进行经验性分析,以揭示我国国有商业银行内部控制活动中的成效及不足之处,为加强我国商业银行内部控制、大幅度提高内部控制效率提供可靠的理论借鉴。
The internal control is one of important management in commercial bank, an effective means to manage risks. According to the COSO, the internal control evaluation system contains five control factors： control environment, risk valuation and control activity, information and exchanges, supervision and review. In virtue of double testing of quest factor and test factor, through data analysis on internal control in our state-owned commercial banks, we can conduct empirical analysis on evaluating model of our internal control based on COSO mode, theryby reveal its effect and deficiency. It provides reference for strengthening our internal control, enhancing its efficiency.
出处
《福建金融管理干部学院学报》
2009年第6期3-10,共8页
Journal of Fujian Institute of Financial Administrators
