Business description
Deposits from banks and financial institutions are deposits from correspondent banks and affiliated banks. The purpose of depositing other banks' deposits is to facilitate banks to carry out agency business and make payment and settlement among peers. As interbank deposits are demand deposits and can be withdrawn at any time, they can be regarded as cash assets. Including funds deposited in China, Hongkong, Macau and foreign counterparts. The settlement of funds deposited by peers is generally handled by the People's Bank of China.
Business operation flow
1. Opening an account: According to the Measures for the Administration of RMB Bank Settlement Accounts of the People's Bank of China, financial institutions need to apply for opening a special deposit account to deposit interbank funds.
2. Deposit of funds: After the bank institution deposits the funds into the interbank account, it will conduct accounting treatment on the audited relevant deposit certificates.
3. Payment: After the banking institution deposits the money into the interbank account for payment, it will conduct accounting treatment with relevant payment vouchers after examination.
4. Inter-bank reconciliation: perform reconciliation according to the deposit statement regularly sent by the deposit bank. If there are outstanding accounts, tick them one by one and prepare a reconciliation table of outstanding accounts (which can be completed by electronic accounting system or manually).
On-site inspection process
Construction and implementation of internal control system
the system of internal controls
1. Inspection method:
(1) Referring to the rules and regulations, operational procedures and detailed rules for the implementation of the existing fund depository business; (2) Refer to the post division description and post responsibility system of the existing fund depository business department;
③ Compare the current system of fund depository business with the national financial laws, regulations and policies and the requirements of banking supervision institutions.
2. Risk warning:
① The accounting system for fund depository business has not been fully established; (2) The authorization management system for fund depository business has not been fully established; ③ The accounting system of fund depository business has not been fully established; ④ The inspection and supervision system of fund depository business has not been fully established; ⑤ The statistical analysis system of fund depository business has not been fully established;
⑥ Scientific risk identification, early warning, evaluation, monitoring, control and assessment mechanism of fund depository business has not been established; ⑦ The standardized operating procedures and detailed rules for the fund depository business have not been fully established; (8) A perfect mechanism for the operation, examination and approval, supervision and restraint of fund depository business has not been established; Pet-name ruby did not establish the responsibility system of risk management and post responsibility system of fund depository business; Attending the current internal control system of fund depository business does not conform to the provisions of national financial laws and policies, the requirements of bank supervision authorities and superior banks;
1 1 failed to modify and improve various internal control systems, operating procedures and implementation details in time. zero
Authorization management
1. Inspection method:
(1) refers to authorization and authorization at all levels;
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(2) Check the subsidiary ledger, transfer accounting vouchers, check the approval of deposit business, and compare with the authorization documents. 2. Risk warning:
① The branch's fund deposit authority is not approved;
② No branch, business department or relevant personnel are authorized or entrusted;
(3) The authorization or sub-authorization of the branch business department or relevant personnel is incomplete and incomplete; 4 out-of-scope entrustment;
⑤ Failing to adjust the authority of fund deposit in time. Business operation
1. Inspection method:
(1) Check the division of labor of a position on the spot;
(2) Check the attendance and leave of employees in the fund depository business; (3) Refer to the accounting summons of the fund deposit business. 2. Risk warning:
① Some incompatible job responsibilities are not separated;
② The system of regular or irregular rotation and compulsory vacation has not been implemented for the positions of fund depository business; ③ Deposit funds in violation of operating procedures. Reconciliation containment
1. Inspection method:
(1) Check the internal accounting records; (2) refer to the copy of the external statement;
(3) Consult the retained balance reconciliation table. 2. Risk warning:
① Failing to check the accounts of internal fund deposit business in time; ② Failing to carefully check the external statement;
(3) If there are outstanding accounts, the balance reconciliation table is not prepared as required to find out the reasons for the discrepancy between internal and external accounts. Information statistics
1. Inspection method: refer to the statistical table of fund depository business.
2. Risk warning: the statistics of the declared fund depository business are incomplete and inaccurate.
risk management
1. Inspection method:
(1) Consult the subsidiary ledger and obtain relevant accounting vouchers, etc. ; ② Evaluate business risks according to inspection. 2. Risk warning:
① Concentrate funds on peers, especially high-risk peers; (2) Spreading funds among multiple peers, resulting in risk loss;
(3) Privately agreed to deposit funds in the same trade for illegal operation, resulting in risk loss; (4) Loss of interbank off-balance-sheet deposits.
obey
Account management
1. Inspection method: refer to the opening and closing information of interbank accounts. 2. Risk warning:
(1) depositing funds in other trades without authorization. (2) Spread the funds among many peers.
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accounting
1. Inspection method:
(1) Consult the subsidiary ledger, retrieve relevant vouchers, and pay attention to accounts with abnormal changes in balance and amount; (2) Use letters for inquiry. 2. Risk warning:
① Accounting for loans, investments, loans and other funds in interbank deposits; (2) Private agreement that interbank deposits are illegally operated. Interest income
1. Inspection method: recalculate interest income and check it with interbank payment statements, interest income sub-ledger and sub-ledger between financial institutions.
2. Risk warning:
(1) The interest income of interbank deposits is inflated; (2) Concealing and intercepting the interest income of interbank deposits.
Supervision and inspection
1. Inspection method:
(1) Consult the inspection reports, records and relevant rectification reports of the internal audit department on the fund depository business; ② Meeting with internal auditors. 2. Risk warning:
① The internal audit frequency of fund depository business is not enough; ② The internal audit content of fund depository business is not comprehensive; ③ The rectification of the problems found in the inspection is not timely and effective.
Inspection basis
1. Banking Supervision Law of the People's Republic of China (revised in 2006) 2. People's Republic of China (PRC) * * * People's Republic of China (PRC) Commercial Bank Law (revised in 2006) 3. Accounting Standards for Enterprises (Order No.33 [2006] of the Ministry of Finance) 4. Accounting system for financial enterprises (Cai Shui [20065438+0] No.49) 5. Guidelines on Internal Control of Commercial Banks (Order [2007] No.6 of China Banking Regulatory Commission) 6. 8. Measures for the Administration of RMB Bank Settlement Accounts (2003) No.9. Measures for Information Disclosure of Commercial Banks (Order No.7 of CBRC [2007])
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Business operation flow chart
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Flow chart of on-site inspection
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