文献类型：期刊文献

中文题名：完善银行内部控制建设的思考——基于COSO-ERM的框架

英文题名：Reflections on Improving the Construction of Internal Control in Banks—— Framework based on COSO-ERM

作者：王李[1];叶聪[1]

机构：[1]中国劳动关系学院

年份：2019

卷号：0

期号：4

起止页码：29

中文期刊名：吉林金融研究

外文期刊名：Journal of Jilin Financial Research

语种：中文

中文关键词：商业银行;内部控制;风险管理;有效性

外文关键词：Commercial Banks;Internal Control;Risk Management;Effectiveness

中文摘要：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。

外文摘要：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".