Research On Improving The Internal Control Evaluation Of Changsha Central Subbranch Of The People’s Bank Of China

In the bank internal control practice, internal control evaluation is extremelyimportant. In2006, the guidelines on the release of the guidelines of the ChinaPeople’s Bank branches internal control evaluation, promoted the People’s Bank’sinternal control mechanism construction work. In reality, most of those did notconstruct internal control evaluation method, also did not carry out the work.The People’s Bank of China in2010Changsha Central Subbranch formulated“the Hunan People’s Bank system business risk control process”(Book One).In whichwe can find the operational guidelines on business, service operation and productionflow chart and details of the business risk point to indicate for each business. But itsinternal control evaluation still has the following problems, mainly for attention tohard control, and ignoring soft control. The evaluation content is not complete,mainly for the lack of the internal control environment evaluation with internalcontrol and the shortage of supervision assessment. Therefore, it is of greatsignificance to improve the internal control evaluation work of Changsha CentralSubbranch Bank.In order to target the improvement of the internal control evaluation work ofChangsha Central Subbranch Bank. The paper main research contents are asfollows:First of all, it analyzes the present situation of internal control evaluation ofChangsha Central Subbranch Bank. Introduce a basic situation of the construction anddevelopment of its internal control and analyze the existing main problems. Second, itdesigns the improvement scheme of internal control evaluation of Changsha CentralSubbranch Bank. According to the characteristics of people’s bank’s internal control,combined with the people’s bank of internal control evaluation and the main problemsit constructs the improvement scheme of internal control evaluation of the internalcontrol environment evaluation and internal control supervision evaluation,concluding the content of assessment and evaluation objective, key points andevaluation methods. At last, the paper meditates proposed implementing guaranteeand the expected effect of internal control evaluation improvement scheme,concluding the organizational safeguard, human resources, incentive and restraintmechanism and the information system.