预警失灵的机理与治理——基于COSO框架的商业银行基层内控研究

The Mechanism and Governance of Early Warning Failure—A Study on Basic Internal Control of Commercial Banks Based on COSO Framework

摘要: 商业银行内部控制是防范金融风险的核心防线，但明确的风险预警信号为何仍无法触发有效的组织纠偏？本文以某大型国有商业银行基层分行发生的巨额存款失踪案为研究对象，融合舞弊风险因子理论与COSO内部控制框架，构建“舞弊动因–内控失效机理–治理优化”的分析链条。研究发现，银行对明显风险预警信号的系统性忽视，根源在于其控制环境存在结构性缺陷，进而引发了风险识别、信息传导与纠偏响应三个环节的链式断裂。据此，本文提出增强风险信号识别能力、打通数据孤岛、激活纠偏响应机制三条治理路径，推动商业银行内控体系从“被动合规”转向“主动风险免疫”，以期对COSO框架在中国商业银行机构的适用性作出情境化补充。

Abstract: Internal control in commercial banks serves as the core defense against financial risks, yet a critical question remains: why do clear risk warning signals fail to trigger effective organizational correction? This paper takes a massive deposit loss case at a grassroots branch of a large state-owned commercial bank as its research subject, integrating Fraud Risk Factor Theory with the COSO Internal Control Framework to construct an analytical chain of “fraud motivation-internal control failure mechanism-governance optimization”. The study finds that the bank’s systemic disregard for conspicuous risk warning signals stems from structural deficiencies in its control environment, which in turn triggers a chain-reaction fracture across three links: risk identification, information transmission, and correction response. Based on these findings, this paper proposes three governance paths—strengthening risk signal identification, bridging data silos, and activating the correction response mechanism—to propel the internal control system of commercial banks from “passive compliance” toward “proactive risk immunity”, thereby offering a contextualized supplement to the applicability of the COSO framework in Chinese commercial banking institutions.