金融機構內部控制體系強化營運效果及效率之探討

A Study on the Operating Effects and Efficiency of Internal Control System in Financial Institution

謝憲昭(Shiann-Jau Shieh)

《全球管理與經濟》 5卷2期 (2009/12) Pp. 100-117

https://doi.org/10.6565/JGME.2009.5(2).7

摘要

金融機構內部控制是營運活動的過程，也是一種程序。倘能控管得當或是發揮制度本身的功能，先行作內部缺失之辨認與導正，在未來銀行營運過程中將會降低很多的偏失與風險。一個擁有健全內部控制機制的銀行，不僅會提升其企業競爭力，產生正面的經營效果及效率；在消極面上，仍可發揮防弊功能，以減少、防止內部不法事件之發生。易言之，金融機構內部控制制度，是對銀行營運極有可能發生之作業風險（operating risk）切實作稽核檢查或覆審手段，來維護資產品質及安全。同時，對於可能發生的道德風險（moral risk）給予有效之指導，與教育機會。惟應注意，應依「一般公認審計準則」規定，派任專業與具有公正超然的人士來擔任執行查核工作，並親自撰寫工作報告及作允當表達，對銀行內控作業上之期許與要求，金融機構應該視為極為重要的課題。金融內部控制體系（internal control system），係由「遵守法令主管制度」、「內部稽核制度」、「自行查核制度」所構建。在這三種內控體制與規範下， 其顯現的作用與功能，就是要讓銀行管理階層、從業人員必須按照銀行法令規章及作業規範程序，嚴格進行與落實。所以，內部控制體系的完善與否，對金融機構營運效果與績效之影響極大；所有金融機構之相關從業人員與經營管理團隊，對內部控制之內涵與程序，都必須要有正確的認知與暸解。

關鍵字

銀行授信 ； 內部控制制度 ； 內部稽核制度 ； 自行查核制度

並列摘要

Internal control is the process of operational activities in financial institutions. If we can manage it well, or to incur a proper function of the system itself, and pre-identify and pre-rectify in the future course of banking operations, it will reduce lots of deviation and risk. A Bank with sound internal control mechanism will not only enhance his business competitiveness, generate positive operating results but also efficiency. Essentially, it ensure free of default and reduce the occurrence of incidents of internal illegal.In short, internal control system in financial institutions is a tool to audit examination or review to Bank's operational risk (operating risk) to maintain bank's asset quality and safety. At the same time, it could be learned for the possible moral hazard (moral risk) and provides valid guidance to the financial institution. However, It should be in accordance with ”Generally Accepted Auditing Practices,” and provides with professional and Impartial person to serve as executive detached check, and to do due diligence of reports and making proper expression of internal control.The expectation and requirements of internal control is significantly agenda to financial institutions.The financial internal control system (internal control system), is built by the ”head of the system to comply with the Act”, ”internal audit system” and ”self-check system”. In these three kinds of internal control system and standards, its outstanding role and function is to make bank management and practitioners follow the banking laws, regulations and operating standards procedures and ensure these strict compliance and implementation. Therefore, soundness of the internal control system is the key to the performance of financial institutions. All the relevant employees and management of financial institutions are obliged to the correct perception and understanding of real meaning and procedure of internal control.

並列關鍵字

Bank's credit business ； Internal control system ； Internal audit system ； Self-check system