摘要：本文主要研究我国商业银行内部控制。在充分学习研究国内外内部控制理论以及课堂上所学习到的理论知识和自身在商业银行中有实习经历的基础上，发现我国商业银行风险的产生大多是内部控制低效导致的，因此对我国商业银行内部控制的现状及存在问题进行了调查分析，从内部控制的一些要素总结了我国商业银行内部控制制度建设现实情况和某些制约因素。以此对问题分析的基础上明确提出了一些完善我国商业银行内部控制制度的观点和建议。最后，结合已掌握的理论和知识进行案例分析，本文通过分析三个国际著名案例以及一个我国的知名案例，来警示我们内控制度渗透在每一个环节，需要认真对待，否则将很容易出现差错。
关键词：商业银行 风险识别 内部控制
Abstract: This paper mainly studies the internal control of commercial bank in china. In the full study of domestic and foreign internal control theory and the theory of knowledge in the classroom to learn and self in commercial banks based on practice experience, found that the risk of China commercial bank internal control to produce mostly inefficient, therefore, to our country commercial bank internal control present situation and the existing problems were investigated from the analysis, some elements of the internal control system construction of reality and summarizes some factors which restrict the internal control of commercial banks in china. On the basis on the problem analysis and put forward some improvement of the internal control system of Commercial Bank of our country views and suggestions. Finally, combined with the theory and knowledge of case analysis, through the analysis of three international famous case, as well as a well-known case in China to warn us of internal control system in every link, need to take seriously, otherwise it will be very prone to error.
Key word: commercial bank Risk Identification internal controls
