在信息技术与经济模式高度融合发展的过程中，以智能化运维、敏捷化开发、自 动化流程、多样化交互为主要特征的API技术快速向经济领域渗透，不断催生出API 经济发展的新思维、新模式和新业态。以API技术为基础的开放银行业务应运而生， 并成为智慧银行发展的重要方向。目前各商业银行都在积极探索开放银行业务的发展 路径，但是对于开放银行业务的内部控制问题研究尚处于空白状态。 开放银行平台业务作为商业银行新的业务模式，商业银行对该业务的内部控制是 否有效是值得商榷的。本文以HX银行GZ分行开放银行平台业务内部控制有效性作 为研究对象，通过对该行内部控制体系进行分析，揭示存在的问题，并提出改进建议。 本文对HX银行GZ分行开放银行业务的内部控制体系研究具有一定的理论和现实意 义。 在本文的研究中，通过文献综述法、案例分析法、实地调查法等方法，从内部控 制五要素角度，对GZ分行开放银行业务内部控制机制运作情况进行分析，并提出GZ 分行内部控制存在的问题，最后根据这些问题，结合HX银行GZ分行的实际情况， 提出相应的改进建议。本文的研究结果表明，虽然HX银行GZ分行建立了相对完善 的内部控制机制，但是其内部控制机制在应对开放银行平台业务这新业务模式仍存在 诸多问题，如风险识别不充分等。针对存在的问题，本文提出了相应的改进建议以加 强HX银行GZ分行的内部控制，同时也希望对其他中小股份银行开展开放银行业务、 完善内部控制提供一定的借鉴。 关键词：开放银行；内部控制；改进建议； II Abstract In the process of highly integrated development of information technology and economic model, API technology, which is characterized by intelligent operation and maintenance, agile development, automatic process and diversified interaction, has rapidly penetrated into the economic field, and constantly spawned new thinking, new model and new business mode of API economic development. The open banking business based on API technology emerges as the times require and becomes an important direction for the development of smart banks. At present, all commercial banks are actively exploring the development path of open banking, but the research on internal control of open banking is still in a blank state. As a new business model of commercial banks, it is questionable whether the internal control of open banking platform business is effective. In this paper, HX Bank GZ branch open banking platform business internal control effectiveness as the research object, through the analysis of the bank's internal control system, reveals the existing problems, and puts forward suggestions for improvement. This paper has certain theoretical and practical significance for the study of the internal control system of HX Bank GZ branch's open banking business. Through literature review, case analysis, field investigation and other methods, from the perspective of the five elements of internal control, this paper analyzes the operation of internal control mechanism of open banking business of GZ branch, and puts forward the existing problems of internal control. Finally, according to these problems, combined with the actual situation, it puts forward corresponding improvement suggestions. The research results of this paper show that although GZ branch of HX Bank has established a relatively perfect internal control mechanism, its internal control mechanism still has many problems in dealing with the new business model of open banking platform business. In view of the existing problems, this paper puts forward corresponding improvement suggestions to strengthen the internal control. At the same time, it hopes to provide some reference for other banks to carry out open banking business and improve internal control. KEY WORDS: Open banking; Internal controls; Suggestions III 目 录 摘要 ........................................................................................................................................... I ABSTRACT .............................................................................................................................. II 第一章 绪论 .............................................................................................................................. 1 1.1 研究背景与意义 ......................................................................................................... 1 1.1.1 研究背景 .......................................................................................................... 1 1.1.2 研究意义 .......................................................................................................... 1 1.2 文献综述 ..................................................................................................................... 2 1.2.1 国外文献综述 .................................................................................................. 2 1.2.2 国内文献综述 .................................................................................................. 4 1.2.3 文献评述 .......................................................................................................... 5 1.3 研究方法和研究框架 ................................................................................................. 6 1.3.1 研究方法 .......................................................................................................... 6 1.3.2 研究框架 .......................................................................................................... 6 第二章 商业银行开放银行业务概述 ...................................................................................... 8 2.1 商业银行开放银行业务概述 ..................................................................................... 8 2.1.1 商业银行开放银行业务模式 .......................................................................... 8 2.1.2 国内商业银行开放银行业务现状 .................................................................. 9 2.2 商业银行开放银行业务监管现状 ........................................................................... 11 2.3 本章小结 ................................................................................................................... 12 第三章 HX银行GZ分行开放银行平台业务内部控制现状概况 ...................................... 14 3.1 HX银行GZ分行概况 .............................................................................................. 14 3.1.1 HX银行GZ分行概述 ................................................................................... 14 3.1.2 HX银行GZ分行组织架构 ........................................................................... 14 3.2 HX银行GZ分行开放银行业务现状 ...................................................................... 15 3.2.1 HX银行GZ分行开放银行技术架构建设情况 ........................................... 15 3.2.2 HX银行GZ分行开放银行业务情况 ........................................................... 16 3.2.3 HX银行GZ分行开放银行业务与传统业务比较分析 ............................... 17 3.3 HX银行GZ分行开放银行平台业务内部控制现状 .............................................. 18 IV 3.3.1 内部控制环境 ................................................................................................ 18 3.3.2 风险识别与评估 ............................................................................................ 21 3.3.3 内部控制措施 ................................................................................................ 26 3.3.4 信息交流与反馈 ............................................................................................ 29 3.3.5 监督评价与纠正 ............................................................................................ 30 3.4 本章小结 ................................................................................................................... 31 第四章 HX银行GZ分行开放银行平台业务内部控制问题分析 ...................................... 32 4.1 内部控制整体问题分析 ........................................................................................... 32 4.2 内部控制环境问题分析 ........................................................................................... 33 4.2.1 未形成良好的合规风险文化 ........................................................................ 33 4.2.2 人力资源配置不