Corporate Governance Systems of the Financial Industry-Discussions on the Practical Problems of the Internal Control and Auditing System of the Banking Industry

• Main Authors: Chi-lin Liu, 劉麒麟
• Other Authors: Chin-hsien Lee
• Format: Others
• Language: zh-TW
• Published: 2011
• Online Access: http://ndltd.ncl.edu.tw/handle/45710886471626694340

碩士 === 世新大學 === 法律學研究所(含碩專班) === 99 === Corporate Governance can raise the competition of company. The main purpose of the corporate governance is well-organized the company and pursued the most advantages for the company, and it is also a system which can monitor, correct and find out the responsibility of all the business activities in company. Moreover, after the Global financial (crisis) tsunami in 2008, besides should improve the financial overseeing system with to strengthen the internal risk management ,it still more showed the importance of corporate governance. Corporate governance involves in wide range of legal system, such as the setting of independent board directors and supervisor; the operation rights of stockholder committee…etc. However, the implement of corporate governance should not only focus on high level part that we have afore-mentioned, it needs all stratums execute firmly, and then we can reach the goal which we expected. Especially for the bank, the importance of internal auditing system and the management of each branch manager’s execution are not less than board directors or stockholder issues. Therefore, this thesis will describe the definitions of corporate governance, and discuss the structure and meaning of inner control and audit. Besides, we will mention about the relation among corporate governance concept, board directors, supervisors and stockholders. At last, we will take the case of un–named bank to discuss in this thesis. We also expect to find out the shortages and omissions of internal control system and internal auditing system which were under the concept of corporate governance. Through this case, we can give some suggestions to make the related legal system more completed.