Analysisofthecurrentinternalcontrolsystemofruralcreditcooperatives-毕业论文翻译

1、An alysis of the curre nt in ternal con trolsystem of rural credit cooperativesAbstract This paper an alyzes the curre nt rural credit cooperatives in internal con trol problems and reas ons, to explore soluti onsin itiatives:stre ngthe ning educatio n,raise aware ness, stre ngthe n the systemcon st

2、ructi on,improve the in ternal con trol man ageme nt system to continu ously improve staff quality and bus in ess ethics, stre ngthe n the means of internal audit, establish a project man ageme ntcon cepts, enhanceon-siteinternal auditman ageme nt.Keywords credit, internalcon trol;systemcon structi

3、onIn recent years, with the deepening of financial reform,rural credit cooperatives, thebus in esshasexpandedrapidly, asset quality, economic efficiency hasimproved year by year, the overall developmenttrend isgetting better, but some time in the course of doing bus in ess , as bus in ess people thi

4、nking and un dersta nding of one-sidednessand lack of managementcapacity andother reas on s, ig noring the importa nee of in ternal con trol system. In order to furtherstrengtheninternal eontrols,stre ngthe ninginternalman ageme ntand elim in ate thechapters that do not follow, not illegal at the ph

5、e nomenon, to improve Rural credit cooperativesmanagementlevel,to preve nt the risk of internal fun ds, we must stre ngthe n in ternalman ageme nt,improve thein ternalcon trol system.First, the curre nt rural credit cooperatives in internalcontrol system problems 1, unclearresponsibilities,ambiguous

6、. There is no clear division of the Board of Supervisors, man ageme nt and internal audit departme nts, bus in ess un its and bran ches of the internal con trol of the con structi on, executio n, and failure should bear the resp on sibility,take the corresp ondingdepartme ntsofinternalcon trol un cl

7、ear,did not performtheir dutiesbey ondthe duties and behaviorco-exist, the internal con trol system in the finan cial bus in ess is no authority for the credit man ageme nt decisi on-mak ing behavior of the operator s lack of effective supervision.2, the internal control system is imperfect.Credit U

8、nion s internal control system is still in a loose state, the lack of systematic, holistic and some emerge ncy measures are en tered into the system, only to solve some specific problems, short-term behavior of the various systems con verge neeis not among the strong, overallpoor, there are incon si

9、ste ncies and gaps inareas,functionalself-contained,independently,to develop asystem for the department s more,considering theoverall situati on,the overall small, lack of coord in ati onbetwee n, bi ndi ng.con stra in ts,ZequanLi imbala nee,lack of3, in adequateatte nti onto the in ternal con trols

10、ystemWith the developme ntof moder nfinan cialservices and computers in a wide range of applicati ons incomputerin formati onsystems,in ternalcon trolsystemwill be the focus of in ternal con trol system, but from thecurre nt internal con trol system of rural credit cooperativescontent, the bus in es

11、s still rema in in the paper treatme ntprocess, paperlessbus in essprocesses of in stituti onbuild ing is not eno ugh atte nti on, let alone improve on thein ternalcon trol system, computerin formati onsystems developme nt, impleme ntati on a mere formality, result ing in the use of computer crime i

12、s rising.4, thein ternalaudit functionhas not beeneffectively,internalcon trolevaluationi mecha nismis notyet established.Not payenoughatten ti ontointernalaudit, theauditpower,lack ofauthoritative,peersupervisi onandat the same level,there is noeffectiveoversight,theauditexam in ati onrevealed prob

13、lemspuni shme ntis not eno ugh,or onlya specificbus in essman agerspuni shme nt,whileleadershipwithoutacco un tability or not prosecuted, n either the curre nt rural credit cooperatives, set up a special evaluati on of internal controldepartment,nor authorized the internal auditdepartme nt of in ter

14、nal con trols regular in specti ons, some of the persisteneeof the problem, the internal auditdepartme ntrecomme ndati ons, reflect ing the lack ofattention to the situation, the problemis not dealing,course of time, their enthusiasm for work, initiativetoreduce the in ternal audit of proper supervi

15、si on, to correct not play a role, reflecti ng.Second, there is cause of the problem1, has longbee ndifficult to completely straighte n out theman ageme nt systemUn clear property rights system of rural credit cooperatives, corporate gover nance structure is imperfect, difficult to implement the int

16、ernal control system, will in evitablylead to the directi onof the rural creditcooperatives, man ageme nt of the dislocati on, have some risks.Man ageme ntsystem, everycha ngein thedevelopme nt and improveme nt, but also a bus in ess risk of the accumulati on process. The curre nt risk of a new roun

17、d of credit assets gathered, i n additi on to some of the credit and operational risk management decision-making and the formationof moral hazard, the managementsystemflow, and corporate gover nance structure is imperfect, is still the risk of rural credit cooperatives have the key factor.2, the un

18、eve n quality of the internal audit staffRural credit cooperatives is the ultimate goal of internal audit to identify deficiencies of management of rural credit cooperatives, and suggest improvements for man ageme nt in formati on,which calls for rural creditcooperatives, the kno wledge of the inter

19、nal audit staff isstructured and comprehe nsive compo und tale nt, but theoverall qualityofin ternalaudit staff ofruralcreditcooperativesisgen erallylow, andruralcreditman ageme ntsystem meetthe requirementsof adirectimpact on internalaudit work carried outby thedepthand breadth, main ly in the in t

20、ernal audit staff is not high learning ability , the audit staff nu mbers are in adequate, acceptanee of the system have fewer opportunitiesfortraining and so on.3, risk con trol tools and methods beh indFirst, risk controlmethods behind. Currently, theintern ati onal developed rural credit cooperat

21、ives has bee n widely used risk-based audit, and rural credit cooperativesexisti nginternalaudit approach is still the basisofacco untsaudited,the auditis limited to the purposeoftroubleshoot inga variety ofmeasures, which makesthein teriorof ruralcreditcooperativesauditwithcon siderable arbitrari n

22、ess, lack of scie nee, such as internalaudit by the auditors en tirely determ ined based on theirexperie nee, and sec on dly, the in ternal audit backward nowtruly has not yet beg un computerized acco un ti ng, acco unting in formati on systems also not established, notto men ti on the man ageme nt

23、of rural credit cooperativesin volved in all aspects of the use of man ageme nt in formati on systems. 4, the lackofsystematicandeffectiveriskman ageme nt systemFragme ntati onofresp on sibilitiesin creditriskman ageme nt,lackofin depe ndentand effectiveadministration. Operational risk by the people

24、, systems, processes and exter nal eve nts such as four factors, and to sink almost all functions. Different types of operational risk bydiffere ntdepartme nts, Nocoord in ati ondepartment. This decentralized approachmakes the lackof a unified system of rural credit cooperatives, risk man ageme nt s

25、trategies and policies, senior man ageme nt is not a clear un dersta nding of the overall credit status ofoperational risk facing the same time, decentralizationalsomakessome operati onsriskdueto lackofman ageme nt and into a vacuum.Third,stre ngthe nthe internalcon trolsystemofruralcreditcooperativ

26、es Suggesti ons1,to enhanceeducatio n, aware nessFirst,lear ntoorga nizecadres andworkers toGen eralSecretary HuJintao sadhere neetothe twomusts,the guid ingideology,educati onstaff firmlyestablishthe hardwork, thrift society, sav ingglorious,a waste ofshame con cept,andsec ond, tostudy rural Credit

27、 Union < ;&l t; nu mber of issues on thestre ngthe ning of finan cial man ageme nt advice> > tofurther strengthen the ideological education of workers and the discipline of education,throughlearningandeducation to make people fully aware of the current system of rural credit cooperatives, fi

28、nan cial man ageme nt problems, we enhancedsense of urgency for efficiencysav ings and resp on sibility.2 stre ngthe n the system con structi on, improvethe internalcontrolmechanismOn the one hand weshould stre ngthe n in ternal supervisi on and man ageme ntinto the rural credit system, full use of

29、supervisory staff fun cti on s, i ntegrated mon itori ng system, establishme nt of internalcontrolsupervision mechanism to organize theother hand, ame ndme nts to improve the system in time, isnot suitable now outdatedbus in essand workrequirementsof the system must be abolished in theaboliti on of

30、the n eed to revise and suppleme nt the perfect comb in ati on of the actual unit should be perfect to add to make it better with the systemconstraints,using thesystem, people.3, con ti nu ouslyimprove staff quality andbus in ess ethicsLevel of quality employees is to en sure the effective implement

31、ation of internalcontrolsystem is critical inpractice, employeesshouldbe in accordanee with thequality level, size, ability, personality characteristicstoarrange a suitable position,so that the internalcontrolrequirementsadapt. To achieve this goal, in additiontothe n ecessary bus in ess training, b

32、ut also the n eed to stre ngthe n political and ideological educati on of staff and professi onal ethics,stre ngthe nthe systemcon cepts,exemplary role in abid ing and con sciously safeguard thein ternalcontrolsystem, so there are rules to followchaptermustbe stricten forceme nt,andresolutelyopposed

33、topolicies,un der themeasures errortenden cies.4, a means to stre ngthe n the in ter nal auditImprove the internal audit oversightmecha ni sm,the rural credit cooperatives to strengthenthe internalmanagementof an importantmeans to promote creditunionsaccord ingto soundman ageme nt,effectivepreve nti

34、 on an importa nt partof bus in ess risk, therefore,strengthen the internal audit, internal control should be reforms to improve auditmecha ni sm,establish theauthority of the audit departmentto give the relativein depe ndence of the audit departme nt, and jurisdicti on to supervisi onandin specti o

35、nof thesituati onas animporta nt part of their assessme nt con ti nu ously improve audit procedures, i ncrease the computer audit work in the field applicatio n.5, establish the project man ageme nt con cepts, enhance on-site audit man ageme ntIn clude the followi ng three eleme nts: First, scie nee project arrangements, a targeted selection of internal audit staff, to determ ine the on-site impleme ntatio n, andspecifically the focus of