消费金融公司内部控制评价报告模版.docx
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1、xx消费金融有限公司 xx消费金融公司xx年度内部控制评价报告XX xx internal control evaluation reportxx年本公司依据企业内部控制基本规范、商业银行内部控制指引等规章,开展了内部控制评价工作。本次评价采用方法包括:主要业务条线管理部门的全面自评价、问卷调查、个别访谈等,同时采用适当的抽样方法,选择部分营业网点进行了现场测试。本次评价范围覆盖了公司层面、流程层面及IT层面的关键控制领域。评价结果表明,xx年,本公司内部控制体系的健全性和内部控制制度执行的有效性不断提高,在所有重大方面基本符合企业内部控制基本规范和商业银行内部控制指引的要求,内部控制体系建设
2、和运行整体有效。In xx, our company performed internal control evaluation according to some regulations of Basic Standard for Enterprise Internal Control, Guidelines for Internal Control of Commercial Banks, etc. The methods of the evaluation included whole evaluation on main business line management departm
3、ent, questionnaire and interview, etc. Meanwhile, we also used appropriate sampling methods and selected some POSes to perform on-site testing. The evaluation covered key control field of company level, process level and IT level. The evaluation result showed that, in xx, the soundness of internal c
4、ontrol system and effectiveness of internal control execution has got improved continually, the all significant aspects basically in line with the requirements of Basic Standard for Enterprise Internal Control, Guidelines for Internal Control of Commercial Banks, and internal control system establis
5、hment and execution were effective as a whole.鉴于内部控制存在固有局限性,其有效性可能随内、外部环境及经营情况的变化而改变,本公司仅能对内部控制的完整性和效果提供合理保证。本公司内部控制设有检查监督机制,内控缺陷一经识别,本公司将立即采取整改措施。现将本公司的内部控制情况陈述如下。Due to the inherent limitation of internal control, the effectiveness of internal control system may change with the change of internal
6、and external environment and business condition. Our company can only provide the reasonable guarantee on completeness and effectiveness of internal control. The internal control of our company equipped with check and supervision mechanism, correspondingmeasures will be taken in case of internal con
7、trol defect identified. We hereby state the internal control situation as follows:一、 内部控制体系的基本构成The basic construction of internal control system(一) 内部控制体系Internal control system本公司遵循企业内部控制基本规范、商业银行内部控制指引等法规对企业内部控制建设的要求,从内部环境、风险评估、控制活动、信息与沟通、内部控制评价与监督五个方面构建多层次、全方位、一体化的内部控制体系。Our company set up multi
8、level, omnibearing and integrative internal control system from five areas of internal environment, risk assessment, control activity, information and communication, and internal control evaluation and supervision, complying with the requirements about internal control establishment to enterprise of
9、 Basic Standard for Enterprise Internal Control, Guidelines for Internal Control of Commercial Banks.董事会高度重视内控制度建设,于2013年6月通过了高级管理层提交的xx消费金融公司内部控制政策,根据津银监发xx-第29号_天津银监局关于转发商业银行内部控制指引的通知有关要求,xx年12月份,公司内部控制框架进行了调整。同时,董事会及风险及内控管理委员会督促高级管理层在日常工作中切实落实并加强内部控制及风险管理。公司各部门严格遵循内控政策要求,将其落实于日常经营管理中。The Board of
10、 Directors thinks highly of the system construction of internal control and continuously improves the internal control system of the Company. Advanced version of the Internal Control Policy of the Company was submitted by the Senior Management in June, 2013. Recently the internal control framework h
11、as changed in Dec. xx, according to new regulation “Circular of the China Banking Regulatory Commission on Issuing the Guidelines for the Internal Control of Commercial Banks” Yin Jian Fa xx No.40. In addition, the Board of Directors and Internal Control and Risk Committee steadily urge Senior Manag
12、ement to practically implement and enhance the internal control and risk management in Companys activities. All departments has been following the internal control rules set in the Policy and has been implementing it into daily business operation and management. 高级管理层在日常经营管理中十分注重内部控制,并对各部门的内控情况进行日常管
13、理。从内部制度方面来讲,公司不仅通过了较高层面的内控政策,各部门还就其部门内部各项流程控制及管理制订了相应的内部制度及流程,并须严格遵守。其遵守情况受到合规、内审部门的严格监督。Senior Management has focused on internal control during daily business operation and takes charge of the overall internal control of all departments routine management. In respective of internal regulation rega
14、rding internal control, the Company not only has formulated an internal control policy at high management level, but also specified variety of internal control procedures and processes at departmental level in terms of the each departments daily business and actual situation. The internal control po
15、licy and the departmental procedures are required and closely monitored by compliance and internal audit departments to be strictly obeyed. (二) 内部控制体系建设的总体目标和原则Internal control system objectives and principle1. 公司的内部控制目标包括:Companys internal control objectives including:- 确保国家法律规定和公司内部规章制度的贯彻执行。Guara
16、nteeing the implementation of state laws as well as the internal rules and bylaws of company- 确保公司发展战略和经营目标的全面实施和充分实现。Guaranteeing the all-round implementation and full realization of companys development strategies and business objectives.- 确保风险管理体系的有效性。Guaranteeing the validity of the risk managem
17、ent system- 确保业务记录、会计信息、财务信息和其他管理信息的及时、真实和完整。Guaranteeing the timeliness, authenticity and integrity of the business records, accounting information, financial information and other management information2. 公司的内部控制应当贯彻以下基本原则:Companys internal control shall comply with the following fundamental princ
18、iples:- 全覆盖原则。本公司内部控制应当贯穿决策、执行和监督全过程,覆盖本公司的各项业务过程和管理活动,覆盖所有的部门、岗位和人员。Full coverage principle. The internal control of company shall penetrate the whole process of decision-making, implementation and supervision, cover all business processes and management activities, and cover all departments, posts
19、 and staff.- 审慎性原则。本公司内部控制应当坚持风险为本、审慎经营的理念,设立机构或开办业务均应坚持内控优先。Prudential principle. The internal control of company shall insist on the philosophies of risk focus and prudential operations, and the establishment of any institution or the running of any business shall give the priority of internal con
20、trol.- 制衡性原则。本公司内部控制应当在治理结构、机构设置及权责分配、业务流程等方面形成相互制约、相互监督的机制。Balance principle. The internal control of company shall form a mutual restriction and supervision mechanism in respect of governance structure, institutional setting, distribution of powers and responsibilities, business processes and so o
21、n.- 相匹配原则。本公司内部控制应当与管理模式、业务规模、产品复杂程度、风险状况等相适应,并根据情况变化及时进行调整。Matching principle. The internal control of company shall adapt to management mode, business scale, product complexity, risk conditions and so on, and be adjusted in time according to changes in circumstances. 二、 内部环境Internal environment 公司
22、董事会、监事和高级管理层充分认识自身对内部控制所承担的责任。The board of directors, the supervisor and the senior management staff of company fully recognize their responsibilities for internal control.董事会负责保证公司建立并实施充分有效的内部控制体系,保证公司在法律和政策框架内审慎经营;负责明确设定可接受的风险水平,保证高级管理层采取必要的风险控制措施;负责监督高级管理层对内部控制体系的充分性与有效性进行监测和评估。The board of direc
23、tors can ensure that the company establishes and implements sufficient and effective internal control systems, and operates prudently within the framework of relevant laws and policies; specify and determine acceptable risk level for the company, and ensure that senior management takes necessary ris
24、k control measures; and, supervise the monitoring and evaluation of sufficiency and effectiveness of the companys internal control system by the senior management.监事负责监督董事会、高级管理层完善内部控制体系;负责监督董事会、高级管理层及其成员履行内部控制职责。The supervisor can be responsible for supervising the board of directors and the senior
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