文件编号：C-020受控号：XYZ商业银行内部控制手册编制：审核：批准：版本号：生效日期：目录修改记录..................................................................4颁布令....................................................................5XYZ市商业银行简介.........................................................61.范围....................................................................82.依据与引用文件..........................................................93.术语和定义..............................................................93.1关于内控和体系的定义.....................................................................................................................93.2关于风险的定义...............................................................................................................................103.3关于文件的定义...............................................................................................................................113.4简称和缩写.......................................................................................................................................114.总则...................................................................124.1内部控制体系过程..........................................................................................................................124.2内部控制原则..................................................................................................................................135.内部控制环境...........................................................145.1公司治理结构...................................................................................................................................145.2董事会、监事会和高级管理层的内控责任划分............................................................................155.3内控政策管理..................................................................................................................................155.4内控目标管理..................................................................................................................................175.5组织结构...........................................................................................................................................185.6企业文化..........................................................................................................................................205.7人力资源政策和程序......................................................................................................................226.风险识别与评估.........................................................246.1风险识别与评估...............................................................................................................................246.2法律法规和监管规定.......................................................................................................................266.3内部控制方案...................................................................................................................................287.实施和运行.............................................................297.1计划财务............................................................................................................................................297.2公司业务.................
