Research On Internal Control Of Commercial Banks

Commercial bank,as a industry manages risk,is exposed to highly concentrated risks.Often threatened by frequently occurred legal cases,it is generally agreed that the existence of significant internal control deficiency is the cause.The long history of practice of domestic and foreign commercial banks has fully proved the important role of internal control in strengthening management,improving efficiency,preventioning risks for commercial banks.In this article,the use of internal control and economic and financial and other related theories,taking A bank's internal control construction as the research object,through literature research and empirical analysis,analyzes the current situation,problems and causes of the internal control of Bank A,and makes suggestions on further improving and perfecting the internal control of commercial banks.At the same time,this article uses A bank internal control and management related historical data,using empirical test,case analysis and quantitative analysis and other methods,to werify the relationship between internal control and value creation.This article holds that A Bank has been improving and perfecting its internal control organization system,quality control system,internal supervision system and rules system,the construction of internal control has achieved initial results,the Bank has basically established internal control system and internal control mechanism that are compatible with the bank's strategic planning,operating characteristics,risk preference and asset scale etc..At the same time,the empirical analysis shows that since 2013,A Bank 32 operating agencies of the internal control management work,positively correlated with economic benefits,business development,asset quality,the relationship between internal control and value creation of the preliminary validation..However,compared with the domestic and foreign internal control and management of advanced large commercial banks,A bank internal control also has certain defects,in recent years the case also shows that the construction of internal control deficiencies..In response to these shortcomings and deficiencies,this article combines the internal control theory and domestic commercial banks face reality,proposed to improve the internal control environment,perfect the risk assessment,enhance the effectiveness of control activities,standardize the information communication and transmission mechanism,improve the internal supervision system and other measures.The innovation of this article is to draw lessons from the mainstream concept of domestic and international mainstream research on the internal control of commercial banks,and combining the specific situation of Chinese commercial banks,try toanalyze the relationship between internal control and value creation,and improve the content of research in this field.At the same time,this article gives the managers of commercial banks a deeper understanding of the functions and functions of internal control,and promote commercial banks to strengthen internal control system construction,give full play to the role of internal control value creation.This articel consists of six parts.The first part introduced the background and research object.The second part introduces the theory of internal control and internal control of commercial bank.The third part introduces the construction of bank A's internal control.The fourth part is about bank A's internal control and management of history data to carried out by the empirical analysis.The fifth part puts forward some suggestions on improving the internal control system of bank A.The sixth part is the research conclusion of this paper and a brief summary,with a future research direction proposed.