Study On Internal Control Assessment Of Bank Of Communications Of Ningxia Branch

Internal control of stable operation and sustainable development the primary factor in the banking industry, commercial Banks’risk prevention has a very important role. In our country, along with the continuous reform and development of commercial Banks, perfecting the corporate governance, deepen the reform of the internal control body, improve the internal control management mechanism, to guard against credit risk, operational risk and market risk, build a comprehensive preventive control of liquidity risk management system, has become the consensus of the industry of commercial Banks and banking regulators. Banking as a special monetary operations of enterprises, it goes without saying that the importance of internal control will be any delay and mistake, need to be continuous evaluation and improvement of internal control evaluation nature will become the important link of the internal control defects and the internal control system of organic component. Commercial Banks need to through bank of internal audit departments and external rating agencies to review the internal control system, evaluation, found that the internal control weakness and loophole of link, and advances some opinions and Suggestions for improvement, to help commercial Banks to further strengthen and perfect the internal control. The purpose of this study is by building the evaluation index system of the commercial Banks internal control, by using comprehensive fuzzy mathematic model, to evaluate the internal control situation of bank of communications in ningxia area, and according to the analysis of existing problems, to help them improve the level of internal control and management level.This article from the commercial Banks internal control evaluation research background, research purpose and significance, this article research content and method, the related basic theory and internal control evaluation is introduced. Including internal control concept, purpose, factors, principles and the concept of internal control evaluation principles, contents, evaluation methods, evaluation procedures and related research theory, the internal commercial BanksControl the present situation of the evaluation are analyzed, and points out the problems existing in the current our country commercial bank internal control evaluation is mainly the internal control evaluation lack independence, lack of unified standard, evaluation method is not precise enough, evaluation personnel quality is not high and the evaluation report is easy to become a mere formality. In the design, on the basis of internal control evaluation index system, use fuzzy mathematics and analytic hierarchy process (ahp) based comprehensive mathematical model, the internal control carries on the empirical analysis of bank of communications in ningxia area. Finally through the test results, Suggestions to consummate the internal control of bank of communications in ningxia area branch’s advice, respectively is:1. To further improve the incentive mechanism;2. The timely development of risk assessment mechanisms;3. The sound system of internal control system;4. Improve the information transmission mechanism;5. To strengthen the external supervision.