The Quality of Listed Banks´ Internal Control Information Disclosure

Based on the 12 listed banks´ 2007 annual reports of Shanghai Stock Exchange, this paper analyses the listed banks´ internal control information disclosure quality from the internal control information disclosure medium, internal control self-evaluation reports and the assurance reports of accounting firms, etc. This paper presents an evaluation model of listed banks´ internal control information disclosure quality. Using the model, this paper has evaluated and compared the 12 listed banks´ internal control information disclosure quality. Finally, this paper puts forwards some advices about internal control information disclosure.