(a) to ensure the implementation of national laws and regulations and internal rules and regulations of commercial banks.
(2) Ensuring the full implementation and full realization of the development strategy and business objectives of commercial banks.
(3) Ensuring the effectiveness of the risk management system.
(four) to ensure the timeliness, authenticity and integrity of business records, financial information and other management information. Article 4 The internal control of commercial banks shall follow the principles of comprehensiveness, prudence, effectiveness and independence, including:
(1) Internal control should permeate all business processes and operational links of commercial banks, covering all departments and posts, with full participation. Any decision or action should be recorded.
(2) Internal control should be based on risk prevention and prudent operation, and the operation and management of commercial banks, especially the establishment of new institutions or new businesses, should reflect the requirement of "giving priority to internal control".
(3) Internal control should be highly authoritative, and no one should have the power to be free from internal control. Problems existing in internal control should be promptly fed back and corrected.
(4) The supervision and evaluation department of internal control should be independent of the construction and implementation department of internal control, and there are channels to report directly to the board of directors, the board of supervisors and the senior management. Article 5 Internal control shall be adapted to the business scale, business scope and risk characteristics of commercial banks, and the internal control objectives shall be achieved at a reasonable cost. Chapter II Basic Requirements of Internal Control Article 6 Internal control shall include the following elements:
(1) internal control environment.
(2) Risk identification and assessment.
(3) Internal control measures.
(4) Information exchange and feedback.
(5) Supervision, evaluation and correction. Article 7 A commercial bank should establish a good corporate governance and organizational structure with reasonable division of labor, clear responsibilities, checks and balances and clear reporting relationship, so as to provide necessary preconditions for the effectiveness of internal control. Article 8 The board of directors, the board of supervisors and the senior management of a commercial bank should fully understand their internal control responsibilities.
The board of directors is responsible for ensuring that commercial banks establish and implement an adequate and effective internal control system; Be responsible for approving the overall business strategy and major policies, and regularly check and evaluate the implementation; Responsible for ensuring that commercial banks operate prudently within the framework of laws and policies, clearly set acceptable risk levels, and ensure that senior management takes necessary measures to identify, measure, monitor and control risks; Responsible for examining and approving the organization; Responsible for ensuring that the senior management monitors and evaluates the adequacy and effectiveness of the internal control system.
The board of supervisors is responsible for supervising the board of directors and senior management to improve the internal control system; Responsible for supervising the board of directors, directors, senior managers and senior managers to perform their internal control duties; Responsible for requiring directors, chairman and senior managers to correct their behaviors that harm the interests of commercial banks and supervise their implementation.
The senior management is responsible for formulating internal control policies, monitoring and evaluating the adequacy and effectiveness of the internal control system; Responsible for implementing the decisions of the board of directors; Responsible for establishing procedures and measures for identifying, measuring, monitoring and controlling risks; Be responsible for establishing and improving the internal organization to ensure the effective performance of internal control duties. Article 9 Commercial banks should establish a scientific and effective incentive and restraint mechanism, cultivate a good entrepreneurial spirit and internal control culture, and create an environment in which all employees can fully understand and perform their duties. Article 10 A commercial bank should set up a special department to perform risk management functions, which is responsible for formulating and implementing systems, procedures and methods for identifying, measuring, monitoring and controlling risks, so as to ensure the realization of risk management and business objectives. Article 11 A commercial bank shall establish a risk management system covering all businesses and the whole bank, develop and apply quantitative risk assessment methods and models, and continuously monitor various risks such as credit risk, market risk, liquidity risk and operational risk. Article 12 A commercial bank shall formulate comprehensive, systematic and written policies, systems and procedures for various businesses, maintain uniform business standards and operational requirements for the whole bank, and ensure their continuity and stability. Article 13 When a commercial bank establishes a new institution or conducts new business, it shall formulate relevant policies, systems and procedures in advance, measure and evaluate potential risks, and put forward risk prevention measures. Article 14 A commercial bank shall establish an internal control evaluation system, regularly review and evaluate the construction and implementation of the internal control system, and revise and improve it according to the changes of national laws, bank organizational structure, operating conditions and market environment.