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1、3.2國有上市商業(yè)銀行內(nèi)部控制自評報告披露存在的問題·································183.2.1內(nèi)部控制評價過程中權(quán)責(zé)不夠明晰··························································183.2.2自評報告不規(guī)范·························································································193.2.3報告披露的內(nèi)容不全面········
2、·····································································193.2.4報告披露的信息實用性較低······································································203.2.5內(nèi)部控制自評報告的成本過高··································································203.3國有上市商業(yè)銀行內(nèi)部控制自我評價報告
3、披露存在問題的原因分析··········213.3.1銀行對內(nèi)部控制自我評價報告的認識程度不夠······································213.3.2內(nèi)部審計部門獨立性不高··········································································213.3.3會計師事務(wù)所未充分發(fā)揮鑒證作用··························································223.3.4外界
4、對內(nèi)部控制的需求不高······································································233.3.5內(nèi)部控制評價過程中缺乏統(tǒng)一的標準······················································233.3.6對內(nèi)部控制信息披露缺乏外部監(jiān)管··························································24第四章美國上市商業(yè)銀行內(nèi)部控制自我評價報告披露的經(jīng)驗及啟
5、示··················254.1美國上市商業(yè)銀行內(nèi)部控制自評報告的披露制度·········································254.1.1美國上市商業(yè)銀行內(nèi)部控制自我評價體系··············································254.1.2美國上市商業(yè)銀行內(nèi)部控制自評報告披露制度的特點···························264.2美國上市商業(yè)銀行內(nèi)部控制自評報告披露制度對我國的啟示·····················2
6、74.2.1建立有效的公司治理結(jié)構(gòu)···········································································274.2.2建立可行的評價標準·················································································274.2.3選擇合理的評價范圍······························································
7、···················284.2.4加強外部審計·····························································································28第五章完善我國國有上市商業(yè)銀行內(nèi)部控制自評報告披露的對策······················295.1加強國有上市商業(yè)銀行的自身建設(shè)································································295.1.
8、1進一步完善公司治理結(jié)構(gòu)··········································································295.1.2提高管理層對內(nèi)部控制自評報告重要性的認識··················
