初探构筑商业银行内部控制的第四道防线——应急应变措施

Measures of Dealing with the Emergency--the Fourth Line of Interior Control in Commercial Bank

商业银行现行三道内部控制防线,对控制商业银行的经营风险起到了良好的作用。但突发事件使商业银行有必要建立第四道防线———应急应变措施,将内部控制缺陷的处理与纠正工作纳入内部控制中,建立起有效的处理与纠正机制;同时注重采取各种激励措施,营造“人人防范”风险的良好控制环境。

The present three interior control lines are effective to control the business risks in commercial bank,but the measures of dealing with the emergency,the fourth line,are necessary to solve the unexpected happenings so that the shortcomings in interior control can be handled and corrected effectively and promptly.Moreover,various measures should be adopted to encourage the staff to defense the risks.