上市银行内部控制实质性漏洞问卷调查与分析

Questionnaire Survey and Analysis on Material Weakness in Internal Control of Listed Banks

实质性漏洞是内部控制理论重要组成部分,及时发现、应对实质性漏洞有利于优化上市银行公司治理和提高监管效率。基于内部控制理论,本文设计了由管理监督与控制文化、风险识别与评估、控制活动与职责分工、信息与交流、监督评审与纠正5个主层次以及22个次级层构成的评价体系,对上市银行实质性漏洞进行了调查,并采用李克特量表法(Likert scales)分析。问卷分析结果表明:上市银行中控制活动与职责划分是最重要的内部控制组成部分,是实质性漏洞影响最严重的区域;其次是风险评估、管理监督与控制文化与监督评审与纠正措施;信息与交流沟通实质性漏洞影响较轻。

Material weaknesses have become an important part of the theory of internal control. Detecting material weakness and protecting against them could be helpful for banks to improve corporate governance and promote supervision efficiency. Based on internal control theory, we use the framework from Basel committee on Banking Supervision to form an integral evaluating system. Under this system, we explore the material weaknesses in listed banks＇ internal control by using questionnaire survey and analyze the result by Likert scales. The findings show that control activities and segregation of duties are the most important in listed banks＇ internal control, bing followed by risk valuation, management supervision and control culture.