A Study of Internal Control for Banking Industry-Using Financial Service Representatives as an Example

• Main Authors: Chiu Mei-Ling, 邱美綾
• Other Authors: 黃雅文
• Format: Others
• Language: zh-TW
• Published: 2013
• Online Access: http://ndltd.ncl.edu.tw/handle/73281232733797910282

碩士 === 逢甲大學 === 經營管理碩士在職專班 === 101 === To compare with other corporation, financial corporation has higher risk. (For example: runs the risk, exchange rate risk, interest rate risk, market risk, credit risk, operational risk, and so on).Financial corporation is an industries focused on the credit. Honest is the most important thing to the financial worker. Thus, to increase the moral education is a necessary lesson to financial worker. The financial structure of the internal auditing system may be collapsed because of worker’s negligence, greed, misunderstanding and corruption. Internal auditing system may be crashed if the management team neglects to this manner. Except of the honesty, finical corporation should have a correct managing concept to inspire all the workers to follow the rules but not just care about the profit and operating performance.It is more important to understand how the cheating happen, how to prevent cheating and how to correct cheating. To prevent cheating is related to monitoring cheat with different concept. Prevention of policy, process, education and communication is to avoid cheating, which is internal controlling system in this research; Monitoring is focused on finding out cheating, which is outer controlling system. This research takes financial worker for internal controlling system as frame. The case analyzing is method of this research. This research is to find out how to use i internal controlling system and internal checking system to prevent cheating and reduce the chance of cheating. Key words: The New Basel Capital Accord、cheating、internal control、internal audit。