Study On Construction Of Commercial Bank Internal Control Evaluation System

With the speeding up of economic globalization, along with our commercial banks’business expanding, its risks inherent problem appears more and more serious, thecharacteristics of China’s commercial banks in this context, the urgent need to establish acomprehensive internal control evaluation system. The purpose of this study lies in theanalysis of factors affecting commercial business internal control evaluation system, optimizethe design of commercial banks’ internal control evaluation index system, and using greycorrelation analysis method to test of16listed Banks’ internal control situation, targetedpolicy recommendations, to help commercial Banks improve internal control evaluationresults.Sort out relevant research results at home and abroad on the basis of the research statusfrom the theoretical and methodological perspectives commentary. Secondly, according to therelevant theory, combined with the characteristics of the commercial Banks internal control inChina, from the internal control environment, risk identification and evaluation, internalcontrol measures, supervision, evaluation and correction, information communication andfeedback in five aspects analyzes the influence factors of commercial Banks internal control.Third, based on the evaluation of internal control principles and related regulations forcommercial banks, a system built from commercial banks internal control process andoutcome evaluation index system, and the empirical analysis, the results of the applicationtest, the paper selected16listed banks to be evaluated using questionnaires and quantitativemethods to collect data, the use of gray relational analysis empirical analysis of16listedbanks internal control to inferior order: Bank of China, China CITIC Bank, China MerchantsBank Ltd, Industrial and Commercial Bank of China, Shanghai Pudong Development Bank,Bank of Communications, China Construction Bank, Bank of Beijing, Agricultural Bank ofChina, Industrial Bank Co., Ltd, China Minsheng Banking Co., Ltd, Huaxia Bank, ShenzhenDevelopment Bank, China Everbright Bank, Bank of Ningbo Co.,Ltd, Bank of Nanjing Co.,Ltd. Finally, the analysis of the conclusion of the study, this paper put forward the importanceof internal control environment to build and establish a scientific risk management systems,strengthen internal control measures, to establish and dredge the channels for communication of information, to improve the bank’s internal monitoring and evaluation system of these fivepolicy recommendations, so as to improve the level of internal control of commercial banks,in order to stabilize the financial industry to provide a theoretical reference.