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《商业银行操作风险管理暨内部控制评价理论与方法》周玮著本书是对商业银行内部控制评价的认识、实践以及如何开展内部控制评价。主要观点包括:作为商业银行应首先满足Basel监管要求,同时作为上市公司须兼顾COSO内控监管规定,走出符合中国银行业特色的全面风险管理之路;以评价体系设计的适当性和执行的有效性为对象,以企业战略实施、合法合规经营、财务报告真实性、运营的效率与效果和企业的财产安全为目标,以内控环境、目标设定、事项识别、风险评估和控制、信息沟通和监督纠正为内容的评价理念和方法;
“Commercial Bank Operational Risk Management and Internal Control Evaluation Theory and Method” Zhou Wei This book is the understanding of commercial bank internal control evaluation, practice and how to carry out internal control evaluation. The main points of view include: As a commercial bank, the regulatory requirements of Basel should be met firstly. At the same time, as a listed company, the regulations of COSO internal control should be taken into consideration and the comprehensive risk management approach that is in line with the characteristics of Chinese banking industry should be taken out. The appropriateness and effectiveness of system design should be evaluated As the object, with the goal of enterprise strategy implementation, legal compliance management, the authenticity of financial reports, operational efficiency and effectiveness and property safety of enterprises, with internal control of environment, target setting, identification of matters, risk assessment and control, information communication and Supervision and correction for the content of the evaluation concepts and methods;