完善银行内部控制建设的思考——基于COSO-ERM的框架
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摘要
银行的内外部环境越来越复杂,需要应对的风险也越来越多,要求银行的内部控制也需要不断的完善。COSO框架下的风险管理理念强化风险管理与内部控制的紧密结合,为银行完善内部控制提供了借鉴参考,银行内部控制建设应充分考虑风险识别、风险评估及风险应对等因素,形成"三道防线"的风控闭环管理。
The internal and external environment of banks is becoming more and more complex, and the risks that need to be dealt with are also increasing, requiring the internal control of banks to be constantly improved. The risk management concept under the COSO framework strengthens the close combination of risk management and internal control, which provides a reference for banks to improve internal control. The construction of internal control of banks should take full account of risk identification, risk assessment and risk response and other factors to form a closed-loop wind control management of "three lines of defence".
The internal and external environment of banks is becoming more and more complex, and the risks that need to be dealt with are also increasing, requiring the internal control of banks to be constantly improved. The risk management concept under the COSO framework strengthens the close combination of risk management and internal control, which provides a reference for banks to improve internal control. The construction of internal control of banks should take full account of risk identification, risk assessment and risk response and other factors to form a closed-loop wind control management of "three lines of defence".
引文
[1]林兢、黄志霞,我国商业银行内部控制执行力影响因素实证研究[J].《金融监管研究》,2012年第8期.
[2]斯蒂芬.J.鲁特著,超越COSO加强公司治理的内部控制[M].付涛等译.北京:清华大学出版社,2004.
[3]季晓云,内部控制核心内涵的历史演变及其评述[J].《管理纵横》,2011年第2期.
[4]王竹泉,控制结构+企业文化:内部控制要素新二元论[J].《会计研究》,2010,(3).
(1)COSO(The Committee of Sponsoring Organizations of The National Commission of Fraudulent Financial Reporting,反虚假报告委员会)的英文缩写,COSO委员会专门研究内部控制问题,ERM(Enterprise Rise Management,企业风险管理框架)。COSO-ERM是2014年,COSO发布《企业风险管理框架》的研究报告,并指出,企业风险管理框架是建立在内部控制整合框架基础之上的,对企业风险管理内容的关注更加广泛与深入,2016年COSO对ERM的概念又进行了修订,提出风险管理与战略的关系。
[2]斯蒂芬.J.鲁特著,超越COSO加强公司治理的内部控制[M].付涛等译.北京:清华大学出版社,2004.
[3]季晓云,内部控制核心内涵的历史演变及其评述[J].《管理纵横》,2011年第2期.
[4]王竹泉,控制结构+企业文化:内部控制要素新二元论[J].《会计研究》,2010,(3).
(1)COSO(The Committee of Sponsoring Organizations of The National Commission of Fraudulent Financial Reporting,反虚假报告委员会)的英文缩写,COSO委员会专门研究内部控制问题,ERM(Enterprise Rise Management,企业风险管理框架)。COSO-ERM是2014年,COSO发布《企业风险管理框架》的研究报告,并指出,企业风险管理框架是建立在内部控制整合框架基础之上的,对企业风险管理内容的关注更加广泛与深入,2016年COSO对ERM的概念又进行了修订,提出风险管理与战略的关系。