文章基本信息

标题：THE INTERNAL CONTROL SYSTEM OF THE CREDIT INSTITUTIONS
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作者：Vlad, Mariana ; Tulvinschi, Mihaela
期刊名称：The Annals of the "Stefan cel Mare" University of Suceava. Fascicle of The Faculty of Economics and Public Administration
印刷版ISSN：2066-575X
出版年度：2010
卷号：10
期号：1(11)
页码：163-169
出版社："Stefan cel Mare" University of Suceava, Romania, Faculty of Economics and Public Administration
摘要：Effective internal controls are the foundation of safe and sound banking. A properly designed and consistently enforced system of operational and financial internal control helps a bank’s board of directors and management safeguard the bank’s resources, produce reliable financial reports, and comply with laws and regulations. Effective internal control also reduces the possibility of significant errors and irregularities and assists in their timely detection when they do occur. A bank’s board of directors and senior management cannot delegate their responsibilities for establishing, maintaining, and operating an effective system of internal control. The board must ensure that senior management regularly verifies the integrity of the bank’s internal control. Although internal control and internal audit are closely related, they are distinct from each other.
关键词：internal control system; internal banking control; credit institutions; types of internal controls.