原文：ManagingCoreRisksInBanking:InternalComtrol&ComplianceInternalControlPolicy1.1OverviewBankinghasadiversifiedandcomplexfinancialactivitywhichisnolongerlimitedwithinthegeographicboundaryofacountry.Sinceitsactivityinvolveshighrisk,theissueofeffectiveinternalcontrolsystem,corporategovernance,transparency,accountabilityhasbecomesignificantissuestoensuresmoothperformanceofthebankingindustrythroughouttheworld.Inmanybanksinternalcontrolisidentifiedwithinternalaudit;thescopeofinternalcontrolisnotlimitedtoauditwork.Itisanintegralpartofthedailyactivityofabank,whichonitsownmeritidentifiestherisksassociatedwiththeprocessandadoptsameasuretomitigatethesame.InternalAuditontheotherhandisapartofInternalControlsystemwhichreinforcesthecontrolsystemthroughregularreview.AccordingtoanIMFpublicationInternalControlreferstothemechanisminplaceonapermanentbasistocontroltheactivitiesinanorganization,bothatacentralandatadepartmental/divisionallevel.Akeycomponentofeffectiveinternalcontrolistheoperationofasolidaccountingandinformationsystem.InBangladeshanalysisontheperformancesofthebankshaspointedoutthataneffectiveinternalcontrolsystemcouldhavecontributedsignificantlyinimprovingtheperformanceofthecommercialbanksifthecontrolcultureisbroughtinthroughpolicyguidelinesandstructuralchangesatthesebanks.1.2DefinitionInternalcontrolistheprocess,effectedbyacompany'sboardofdirectors,managementandotherpersonnel,designedtoprovidereasonableassuranceregardingtheachievementofobjectivesintheeffectivenessandefficiencyofoperations,thereliabilityoffinancialreportingandcompliancewithapplicablelaws,regulations,andinternalpolicies.Internalcontrolsarethepoliciesandproceduresestablishedandimplementedalone,orinconcertwithotherpoliciesorprocedures,tomanageandcontrolaparticularriskorbusinessactivity,orcombinationofrisksorbusinessactivities,towhichthecompanyisexposedorinwhichitisengaged.1.3InternalControlEnvironmentTheinternalcontrolenvironmentistheframeworkunderwhichinternalcontrolsaredeveloped,implementedandmonitored.Itconsistsofthemechanismsandarrangementsthatensureinternalandexternalriskstowhichthecompanyisexposedareidentified;appropriateandeffectiveinternalcontrolsaredevelopedandimplementedtosoundlyandprudentlymanagetheserisks;reliableandcomprehensivesystemsaretobeputinplacetoappropriatelymonitortheeffectivenessofthesecontrols.Eachcompanyneedstohaveinplaceanappropriateandeffectiveinternalcontrolenvironmenttoensurethatthecompanyismanagedandcontrolledinasoundandprudentmanner.Thefactorswhichtogethercomprisethecontrolenvironmentare:*aboardofdirectorsthatisactivelyconcernedwithsoundcorporategovernanceandthatunderstandsanddiligentlydischargesitsresponsibilitiesbyensuringthatthecompanyisappropriatelyandeffectivelymanagedandcontrolled;*amanagementthatactivelymanagesandoperatesthecompanyinasoundandprudentmanner;*organizationalandproceduralcontrolssupportedbyaneffectivemanagementinformationsystemtosoundlyandprudentlymanagethecompany'sexposuretorisk;and*anindependentauditmechanismtomonitortheeffectivenessoftheorganizationalandproceduralcontrols.1.4ObjectiveofInternalControlTheprimaryobjectiveofinternalcontrolsysteminabankistohelpthebankperformbetterthroughtheuseofitsresources.Throughinternalcontrolsystembankidentifiesitsweaknessesandtakesappropriatemeasurestoovercomethesame.Themainobjectivesofinternalcontrolareasfollows:*Efficienc...
