应该说,这是一起新型的严重的金融违法案件。作为核销呆账申报及审批主体的银行无论是在内部控制建设、管理监督工作还是落实责任追究制度等方面都存在重大缺陷,急需引起业内人士高度重视。内部控制严重失效良好的内部控制是银行体系健康运行的重要基础,健全性和有效性是内部控 It should be said that this is a new type of serious financial offense. As a bank that cancels the reporting and approval of bad debts, there are major shortcomings in terms of internal control construction, management supervision and implementation of accountability system, which urgently needs the attention of the industry. Serious failure of internal control Good internal control is an important foundation for the healthy operation of the banking system. The soundness and effectiveness of internal control