Internal Supervision Evaluation Research Of KF Commercial Bank

Compared with the general industry,the banking industry has a higher operational risk,and effective internal control is an important means to prevent the risk of bank management.Internal supervision is the control of internal control,to provide reasonable assurance for the continuous and effective operation of the enterprise internal control system;meanwhile,the banking supervision department also requires commercial banks to strengthen internal supervision.Therefore,the improvement of internal supervision and evaluation system can make internal supervision become the effective operation of internal control tools.In this paper,with the reality of our country commercial bank supervision requirements as the background,in order to establish a set of based on AHP evaluation index system of internal supervision of the law on internal supervision of commercial banks KF for evaluation research,put forward some countermeasures and suggestions.Firstly,the concept of internal control theory,commercial bank supervision and the principal-agent theory elaboration,as the theoretical basis of this paper;secondly,the KF commercial banks internal supervision and evaluation of the status quo to carry on the research analysis,and points out the necessity of internal monitoring and evaluation;thirdly,to COSO supervision and guide the design and execution supervision procedure as a benchmark to determine the KF commercial bank internal monitoring and evaluation of the basic principles,evaluation content and with experts to research and design the evaluation index,and constructs the evaluation model.Finally,the use of analytic hierarchy process(AHP)designed the evaluation index weight,and use fuzzy comprehensive evaluation method on the evaluation results of quantitative,analysis,according to the results presented suggestions for improvement,improve the internal supervision system of KF firms,and summarizes the research results of this paper and Prospect of further study,is proposed in this paper,the innovation points and limitations.Combined with the current new situation of our country's internal control the innovation of this paper,according to the actual situation of KF commercial banks construct the applicable to the internal supervision and evaluation model,a foothold is always in a single company in the micro level,the model makes the evaluation results more intuitive quantitative.The conclusion of the study can be closely combined with its practical activities,and puts forward some measures and suggestions.In this paper,the internal supervision evaluation is based on the basis of one of the internal control elements,just try to construct a feasible internal supervision and evaluation index system,did not involve internal supervision deeper theory research.In addition,the proposed internal supervision and evaluation refers to the standard system is not within the larger scope of application and its actual application value is further demonstrated.