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has been cited by the following article:

• TITLE: Internal Control of Commercial Banks—Based on Case Study of Shanghai Pudong Development Bank

  AUTHORS: Fandi Li

  KEYWORDS: Internal Control, Commercial Banks, Risk Management

  JOURNAL NAME: Modern Economy, Vol.11 No.2, February 4, 2020

  ABSTRACT: Commercial banks occupy an important position in China’s financial system. In recent years, with the development of economy, a series of problems arise in the process of risk management and internal control, which have a negative effect on market economy. As a result, people pay more attention to internal control, hoping to establish a better internal control system and improve the ability of commercial banks to identify and prevent risks. This paper is based on the five elements of COSO control framework, and selects the nationwide joint-stock commercial banks—Shanghai Pudong Development Bank as a research case to study. Through the in-depth analysis of the control environment, risk assessment, control activities, communication and supervision mechanism of Shanghai Pudong Development Bank, we can find the defects of internal control system and give feasible suggestions.