Internal Control Case Study Of The Bank Of JH

In recent years, with the pace of opening up of China’s financial reform accelerating, the banking supervision system has undergone profound changes. With the financial system of laws and regulations continue to improve; it also put forward more comprehensive, system requirements for internal control of commercial banks in China. Strengthen and perfect the internal control of the bank is not only to meet the objective needs of China’s financial regulatory environment, but also improve the inherent requirement of China’s commercial banks control ability and management level. With the commercial banks to raise the level of management, the number of incidence and the incidence has been declined, but major and serious cases still plagued the management and supervision department, especially at the local city commercial banks, risk management and internal control system much weaker than the large state-owned banks or listed companies, more hidden, and it prevent the city commercial banks to further reform and development process. Therefore, the strengthening of local city commercial banks internal control is imperative.In this paper, we select JH bank as a research object and make research and analysis on internal control of commercial bank based on literature research, normative analysis and case analysis methods. First, it makes statement of general situation of the enterprise JH bank, and illustrates the construction background and content of internal control of JH bank; Secondly, it makes depth analysis to case of JH bank; it describes the overall framework of internal control which is the basis of case analysis and then summed up the successful experience of JH bank’s internal controls and internal construction of the line control deficiencies exist in construction, such as internal control consciousness, weakening oversight functions, risk assessments backward, and for the internal control status of the JH bank puts forward recommendations for improvement, including strengthen the operational mechanism of internal control, improve audit oversight system, establish an efficient evaluation of internal control mechanisms and risk assessment tools, as well as building good control environment and so on. Finally, it makes a summary of the case, to provide practical reference and a reference value of the operation strategy to the JH bank’s internal control construction.