A Research On Commercial Banks Internol Control Of Implement Evaluation System

With the development of economy, the financial industry has been developed rapidly.Commercial bank is an important part of financial industry. Ensuring financial security will both promote the overall economy development and will maintain the financial order. But recently the frequent loss of notes and deposit makes the commercial banks' internal control becomes a hot issue, which arouse public concern. Commercial banks should concern about the internal control and its rapid development at the same time. So investigating the implement of commercial banks internal control, building up a evaluation system will be very important issue, which can make operation standard, arouse risk awareness and improve the communication system.This research selects several commercial banks in Jilin Province as research object,firstly, understand the basic situation of these commercial banks' internal control via questionnaire and investigation. Secondly, after understand the overview of commercial banks internal control, design questionnaire, thirdly send out the questionnaires via internet,and from these questionnaires, the implement situation will be known. Fourthly,using the AHP and fuzzy mathematics method to evaluate the situation of implement commercial banks internal control,the find out the key sector of commercial banks internal control,and then give some specific suggestions for commercial banks internal control and which can ensure the rapid development of commercial banks and finance security.There are five parts in this research, the first part introduce the research background, the significance of the research, from summarizing the previous study, find out the blanks in this field, according to the blanks set up the new ideas and new method. The second part introduce the main theory of commercial banks internal control. The third part mainly focus on building up new commercial banks internal control implement evaluation system. The forth part use the new system to evaluate these commercial banks in Jilin Province. The fifth part is the conclusion and the prospect of this research.Through this research, there are three conclusions, the first is the commercial banks should pay attention to the internal control environment, and should focus on the management level responsibility. The second is that the risk assessment is very important,arousing the risk awareness and the developing new risk assessment method can improve the level of risk assessment of commercial banks. The third is internal control activities are the foundation of internal control, the commercial banks should improve the approval andauthorization internal control.