Research On The Opitimization Of Internal Control Of Bank Z

The paper mainly studies the internal control of Bank Z. Based on the relevant internal control theory, and connecting with the current economic situation, including economic downturn, structural transformation, narrowing interest rate spread, increasing competitions, more non-performing behaviors, and impacts from the Internet industry, deep investigations and understanding of the internal control of bank Z are carried out in this paper by referring to the special historical development environment of the city commercial banks with the methods of literature research, field investigation and case analysis, in which the causes of the existing problems are analyzed, and suggestions are put forward to improve the internal control of Bank Z, so as to be hopeful to provide some help for optimizing the internal control of China's urban commercial banks.First of all, the paper illustrates the necessity and feasibility of this research through the research background, significance, current situation of domestic research, current situation of foreign research, research thoughts and methods; secondly, the establishment background and current operating situation of Bank Z are briefly introduced, and the author also analyzes the internal control of Bank Z in accordance with the five elements of internal control, including control environment, risk assessment, internal control activities, information and communication, supervision and evaluation; thirdly, considering the development, governance structure and operating characteristics of Bank Z, the author finds the problems in internal control of Bank Z by studying some cases and making a series of practical analysis, and in-depth analysis are implemented on the causes of these problems accordingly;then, based on the above researches, the following thoughts are put forward to optimize the internal control of Bank Z by virtue of the advanced practice of internal control in domestic and abroad banking industries. In the aspect of control environment construction, to complete the governance mechanism, optimize the organizational structure and personnel, establish the internal control culture, and optimize the human source management; in the aspect of risk assessment, to establish a sound risk management system, optimize the organization structure of management, the assessment system, and the management and control process of risks, as well as strengthen market researches on industry risks; in the aspect of control activities, to make control measures, build a scientific system of control activities, and timely implement these control activities; in the aspect of information exchange, to strengthen construction and management of the information system, and smooth communication channels; in the aspect of supervision system, to establish a comprehensive internal control system and enhance the ability of internal auditing.