Development And Application Of Commercial Bank Audit And Evaluation System Of Interncal Control

Internal control is the process jointly implemented by corporate board of directors, management and other employees to reasonably ensure the effectiveness and efficiency of business operations, the reliability of financial reporting, compliance with applicable laws and regulations. The adequacy of internal controls is related to the business of survival and development in changing and unpredictable, risky economic environment. Business stakeholders to assess the effectiveness of internal control, to take surveys, descriptions, test and other measures, the establishment of internal controls and performance evaluation, called the internal control evaluation.Commercial bank audit and evaluation of internal control is carried out by the bank's internal audit agency, according to business development goals and regulatory requirements, through investigation, description, test the establishment and implement of internal control, in order to evaluate the effectiveness (including Sound, reasonable and compliance) of internal control. Promote the continuous optimization of business management system, thus improve the overall operating efficiency of commercial banks and the ability to self-improvement, to make commercial banks sustainable development.This article is based on the project of internal control audit and evaluation of commercial bank information system (hereinafter referred to as the Audit and Evaluation System). The Audit and Evaluation system uses a combination of qualitative and quantitative methods, full use of the results of internal and external audit checks automatically at all levels to achieve a preliminary assessment of internal controls, reduce human factors in the evaluation process, improve the efficiency of the audit evaluation to improve the objectivity of evaluation results. First, analyzing the background of evaluation of internal control audit business, to improve the methods of internal control audit of commercial banks and elaborate system construction and development objective of the study. Second, on the basis of deeply studying the construction of Audit and Evaluation System, clear objectives and principles of development, design audit of internal control evaluation process, and detailed describe the system's core functions include data preparation, audit assessment, data management. Third, the detailed design of the system includes design of hardware and software architecture,interface, internal control audit and evaluation system model and database. Finally, the paper describes the system to achieve deployment by commercial banks evaluate the internal control audit practice, the application of the system to show results.This paper mainly solves:Building the advanced system of internal control audit assessment tools, including the internal control correction tools, conversion tools of internal control and internal control stable tools to achieve quantitative evaluation of internal control. Especially, by using factor analysis of econometric theory to determine the main factor of the level of internal control, according to Cobb-Douglas production function, combined with multivariate statistical regression analysis techniques, to establish a routine audit found internal control score by converting to a mathematical model.