Some financial institutions in terms of accounting loopholes, inadequate regulations and operating procedures to develop, so that staff can take advantage of accounting, risk prone. Real-counter operation, some of the accounting staff just to handle the business form of decent, to meet the inspection and deregulation, to find loopholes in the rules and regulations, strict control of risk points, while the concept of institutionalization is not popular, some of the teller to place trust in the system of internal control system not thoroughly understood, the system a sense of conscious implementation of the system greatly reduced To handle business only convenience, arbitrary, part of the teller is not enough understanding of the implementation of the system, the deviation of the implementation process, some administrators turn a blind eye to the potential risks, resulting in some institutions the frequent occurrence of the phenomenon of illegal operations.