内部控制简介 PPT课件

1、Introduction to Internal Controls内部控制简介,Federal Reserve System,2,Internal Control - Discussion Outline内部控制研讨提纲,Definition of Internal Control 内部控制的定义 Explanation of Internal Control Concepts 内部控制概念的解释 Discussion of Internal Control Breakdowns 内部控制的缺陷,3,Definition of Internal Control内部控制的定义,Current d

2、efinition in the U.S. - adopted for world-wide use 美国现行定义已为世界各国采用 COSO - Internal control is a process effected by an entitys Board of Directors and Senior Management and other personnel designed to provide reasonable assurance regarding three objectives and five components 内部控制是为确保三项目标和五项元素而设计并由公司董

3、事会和高级管理层以及有关人员执行的一种程序,4,Three Objectives of Internal Control内部控制的三项目标,Effectiveness and efficiency of operations (including safeguarding of assets) 运作有效（包括资产保护） Reliability of financial reporting 财务报表可靠 Compliance with applicable laws and regulations合法合规,5,Five Components - Internal Control内部控制的五项元素

4、,Control Environment - “tone at the top” 控制环境“至关重要” Risk Assessment - managements identification of key risks 风险评估管理层对主要风险的认知 Control Activities - entity level and activity level 控制手段面向公司层面和具体经营活动的控制手段 Information and Communication - internal and external 内部之间以及对外的信息交流与沟通 Monitoring - adequacy of co

5、ntrols over time 监控持续充分的管理,6,Component 1 - Control Environment元素一控制环境,Integrity failure to develop a strong internal control culture 管理层监控不够充分，没有形成稳健的内部控制文化 Inadequate assessment of the risks of certain banking activities or products 对部分银行业务、产品的风险的评估不够充分 Absence or failure of key control structures

6、and activities 关键的控制环节和手段缺乏或者失效,26,Internal Control Breakdowns - Basle Report (Cont.) 内部控制的缺陷巴塞尔委员会报告（续）,Inadequate communication of information between levels of management 不同层级的管理人员之间的信息交流不充分 Inadequate or ineffective audit programs and other monitoring activities 审计程序和监控活动不充分或无效,27,Examples - Int

7、ernal Control Breakdowns内部控制缺陷举例,Barings 巴林银行: Hands-off management style 放任不管的管理风格 Lack of segregation of duties 缺乏职责分工制度 back office 后台 front office 前台 No Board of Directors involvement 董事会没有参与内部控制 Lack of response to audit issues 对审计发现的问题没有相应的整改措施 Use of fictitious account 做假帐,28,Recent examples

8、- not in Basle report 新案例巴塞尔报告中没有提到 Allied Irish 联合爱尔兰 Remote location 地点偏远 Trader with incompatible duties 交易员责权不匹配 Lack of internal controls 内部控制缺乏 Lack of management understanding of risks 管理层对风险缺乏了解,Examples - Internal Control Breakdowns内部控制缺陷举例,29,Other entities 其它公司 Inadequate evaluation of ne

9、w business risks 对新业务的风险评估不充分 Insufficient segregation of duties 职责分工不充分 Ineffective management oversight 管理层监控无效 Absence of a separate monitoring mechanism 没有独立的监控机制,Examples - Internal Control Breakdowns内部控制缺陷举例,30,Internal audit deficiencies - 内部审计不足 Untimely or piecemeal audits 审计不及时、不全面 Ineffec

10、tive follow-up of significant audit issues 对重大审计问题缺乏有效的跟踪机制 Unfamiliarity with business procedures 不熟悉业务程序 No training in sophisticated areas 缺乏对复杂领域的培训,Examples - Internal Control Breakdowns内部控制缺陷举例,31,Framework for the Evaluation of Internal Controls内部控制评估框架,Purpose: Use by bank regulators in eval

11、uating internal control systems 目的：供监管者在评估银行内部控制体系时使用 Consists of thirteen general principles applicable to all banking institutions 包括13条总则，适用于所有银行机构,32,Thirteen Principles13条原则,Management Oversight 管理层监控 1 - Board - Approves strategies, policies and risk appetite 董事会批准公司的经营战略、方针和风险偏好 2 - Senior ma

12、nagement - Implements board strategies and policies 高级管理层执行董事会的战略决策和方针 3 - Board and Senior Management - Promote high ethical standards 董事会和高级管理层推动公司道德水平的提高,33,Risk Recognition Assessment 风险识别评估 4 - Senior Management - Identifies and evaluates risk factors 高级管理层识别并评估风险因素 Control Activities and Segre

13、gation of Duties 控制措施与职责分工 5 - Control Activities - Integral part of daily activities of institution 控制措施公司日常经营中不可或缺 6 - Senior Management - Ensures appropriate segregation of duties 高级管理层确保合理的职责分工,Thirteen Principles13条原则,34,Information and Communications 信息交流与沟通 7 - Senior Management - Evaluates a

14、dequate and comprehensive data 高级管理层对公司情况进行全面评估 8 - Senior Management - Provides effective channels of communication for relevant information concerning significant activities 高级管理层为重要信息提供有效沟通渠道 9 - Senior Management - Provides appropriate information systems for all activities 高级管理层为各种经营活动提供适宜的信息系统

15、,Thirteen Principles13条原则,35,Monitoring Activities and Correcting Deficiencies 全程监控与错误纠正 10 - Senior Management - Monitors overall effectiveness of internal controls 高级管理层监控内部控制的整体效率 11 - Audit - Provides an effective and comprehensive audit 审计有效全面 12 - Audit - Ensures internal control deficiencies are promptly reported to senior management 审计确保内部控制不足能及时反映给高级