邮储银行操作风险的内控分析及完善

商业银行经营的是风险,为稳定市场,维护商业银行在公众心中的形象,金融监管当局采取多种途径对其进行严格监管,定期对商业银行进行现场或非现场检查。但近年来关于银行的大小案件只增未减,究其根源,多与其内部控制失效有关,商业银行内部控制工作是否健全、严密有效,是否能够达到防止错误和舞弊,将直接影响商业银行会计资料的真实性及经济活动的有效性。文章将从操作风险管理的角度分析商业银行内部控制的有效管理方法。

Analysis and improvement of operational risk internal controls on postal savings bank of China

Abstract: Commercial Banks operates with risk, to stabilize the market, maintaining the image of the commercial banks in the public. Financial regulators take a variety of ways to strictly regulate the commercial banks, for example, on-site or off-site check on a regular basis. But recently, the law case of the bank is on the rise. It is found that the root cause is more related to its internal control failure.Whether commercial banks internal control is sound and effective or not, whether it can prevent errors and fraud or not, will directly affect the authenticity and the effectiveness of economic activity of accounting information for commercial banks. This article analyzes the effective management of commercial banks' internal controls from the perspective of the operational risk management.