Research On The Internal Control Evaluation In J Branch Of Agricultural Bank Of China

Commercial bank is the direction of the development of China's financial system.Its stable operation affects the healthy development of China's national economy.In the current situation,internal control level of domestic commercial banks is improving continuously.In the process of development,commercial bank not only focuses on the construction of internal control system,but also pays attention to the implementation of internal control evaluation.According to its supervisory control results and the inadequacies of the internal control system,the internal control of commercial bank can be improved,also it can ensure the steady development of commercial banks.It can be seen that the internal control evaluation has an irreplaceable role for commercial bank,and it is necessary to carry out positive research on it.After considering the background of the internal control of domestic commercial banks,this thesis chooses a branch of the Agricultural Bank of China.Referring to the relevant normative documents,reviewing a large number of domestic and foreign related literature research contents and combining with internship and interview,this thesis obtains first-handed information of the internal control system construction and the internal control evaluation in J branch of the Agricultural Bank of China,and identify the existing problems of the internal control evaluation in J branch.Then this thesis uses the hierarchical analysis method to construct a comprehensive,systematic and workable evaluation index system for the problems.The first-level indicators include five aspects,they are internal environment,risk assessment,control activities,information and communication and internal supervision.And then according to the current situation in J branch of Agricultural Bank of China,it can be refined into twenty secondary indicators,sixty-nine three indicators to implement in-depth analysis of internal control evaluation of the situation,and this thesis uses questionnaire for the result of each specific indicators in J branch of the current implementation of the situation.Finally,this thesis calculates the result of internal control in J branch according to the comprehensive evaluation method.Through analysis and evaluation the results of the internal control evaluation in J branch,this thesis put forward practical optimization suggestions for standard,methods,process and content of the internal control evaluation in J branch,and it also provides advice for reference.Finally,it summarizes the conclusions of this thesis,points its shortcomings and prospects.With the purpose of implementing the overall efficiency,this thesis puts forward suggestions and improves regulatory capacity and operates level of internal control in China's commercial banks.At the same time,this thesis also has some limitations.More detailed and in-depth researches are needed in the future.