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1、原文：原文：ManagingCeRisksInBanking:InternalComtrolthescopeofinternalcontrolisnotlimitedtoauditwk.Itisanintegralpartofthedailyactivityofabankwhichonitsownmeritidentifiestherisksassociatedwiththeprocessadoptsameasuretomitigate

2、thesame.InternalAuditontheotherhisapartofInternalControlsystemwhichreinfcesthecontrolsystemthroughregularreview.AccdingtoanIMFpublicationInternalControlreferstothemechanisminplaceonapermanentbasistocontroltheactivitiesin

3、anganizationbothatacentralatadepartmentaldivisionallevel.Akeycomponentofeffectiveinternalcontrolistheoperationofasolidaccountinginfmationsystem.InBangladeshanalysisontheperfmancesofthebankshaspointedoutthataneffectiveint

4、ernalcontrolsystemcouldhavecontributedsignificantlyinimprovingtheperfmanceofthecommercialbanksifthecontrolcultureisbroughtinthroughpolicyguidelinesstructuralchangesatthesebanks.1.2DefinitionInternalcontrolistheprocesseff

5、ectedbyacompanysboardofdirectsmanagementotherpersonneldesignedtoprovidereasonableassuranceregardingtheachievementofobjectivesintheeffectivenessefficiencyofoperationsthereliabilityoffinancialreptingcompliancewithapplicabl

6、elawsregulationsinternalpolicies.InternalcontrolsarethepoliciesproceduresestablishedimplementedEfficiencyeffectivenessofactivities(perfmanceobjectives).Reliabilitycompletenesstimelinesoffinancialmanagementinfmation(infma

7、tionobjectives)Compliancewithapplicablelawsregulations(complianceobjectives)1.5PolicyGuidelinesFInternalControl1.5.1ResponsibilityoftheBoardofDirectsTheoverallresponsibilityofestablishingbroadbusinessstrategysignificantp

8、oliciesunderstingsignificantrisksofthebankrestswiththeBoardofDirects.Throughtheestablishmentof‘AuditCommittee’theBoardofDirectscanmonittheeffectivenessofinternalcontrolsystem.BangladeshBankhasalreadyinstructedthebankstoe

9、stablishAuditCommittee(Appendix5.4).Theinternalaswellasexternalauditreptswillbesenttotheboardwithoutanyinterventionofthebankmanagementensurethatthemanagementtakestimelynecessaryactionsaspertherecommendations.Haveperiodic

10、reviewmeetingswiththesenimanagementtodiscusstheeffectivenessoftheinternalcontrolsystemofthebankensurethatthemanagementhastakenappropriateactionsaspertherecommendationsoftheauditsinternalcontrol.1.5.2ResponsibilityoftheSe

11、niManagementInsettingoutastronginternalcontrolframewkwithintheganizationtheroleofManagingDirectisveryimptant.Heshewillestablisha’ManagementCommittee’(MANCOM)whichwillberesponsibleftheoverallmanagementoftheBank.Withgovern

12、ance&guidancefromtheBoardofDirectstheMANCOMwillputinplacepoliciesprocedurestoidentifymeasuremonitcontroltheserisks.TheMANCOMwillputinplaceaninternalcontrolstructureinthebankingganizationwhichwillassignclearresponsibility

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