ICS03.060 A1 1JR 中华人民共和国金融行业标 准 JR/T0125—2015 商业银行内部控制评价指南 The guideline of internal control assessment in commercial banks 文稿版次选择 20 1 5-10-2 1发布 20 1 5-10-2 1实施 中国人民银行 发布 JR/T 0125 —2015 II4.8.5 穿行测试法 ............................................................................................................................... ....18 4.8.6 控制测试法 ............................................................................................................................... ....19 4.8.7 其他方法 ............................................................................................................................... ........21 4.9 结果利用 ............................................................................................................................... ................ 21 4.9.1 评价报告 ............................................................................................................................... ........21 4.9.2 报告路径 ............................................................................................................................... ........22 4.9.3 成果运用 ............................................................................................................................... ........22 5 公司层面内部控制评价 ............................................................................................................................... 22 5.1 评价步骤 ............................................................................................................................... ................ 22 5.2 内部环境 ............................................................................................................................... ................ 23 5.2.1 组织架构 ............................................................................................................................... ........23 5.2.2 发展战略 ............................................................................................................................... ........23 5.2.3 企业文化 ............................................................................................................................... ........24 5.2.4 内部审计 ............................................................................................................................... ........24 5.2.5 人力资源 ............................................................................................................................... ........25 5.2.6 社会责任 ............................................................................................................................... ........25 5.3 风险评估 ............................................................................................................................... ................ 25 5.3.1 风险管理体系 ............................................................................................................................... 25 5.3.2 风险识别 ............................................................................................................................... ........26 5.3.3 风险评估 ............................................................................................................................... ........26 5.3.4 风险应对 ............................................................................................................................... ........27 5.4 控制活动 ............................................................................................................................... ................ 27 5.4.1 政策与流程 ............................................................................................................................... ....27 5.4.2 不相容职务分离控制 ................................................................................................................... 27 5.4.3 授权审批控制 ............................................................................................................................... 27 5.4.4 会计系统