General characteristics of commercial banks

(a) The operation of a large number of monetary projects requires the establishment and improvement of strict internal controls;

(two) engaged in a wide range of transactions, frequent, huge amount, requiring the establishment of a strict accounting information system, and extensive use of computer information systems and electronic funds transfer systems;

(3) There are many branches, which are widely distributed, and the accounting processing and control functions are scattered, so it is necessary to maintain a unified operation process and accounting information system;

(4) There are a large number of off-balance-sheet businesses that do not involve capital flow, and it is necessary to adopt control procedures to record and monitor them;

(5) High-debt operation, with many creditors, is closely related to the public interest, strictly bound by banking laws and regulations, and strictly supervised by relevant government departments.