Research On The Internal Control Of Commercial Bank Credit

Economic globalization has caused the repeated impact of China's financial market,the banking business risk is increasing, competition is also rising. Commercial banks are facing the risk of credit business problems, the implementation of internal control has become the core of credit business risk management. How to strengthen the internal control of commercial banks' credit business has become an urgent problem to be solved, under the condition of declining asset quality and rising non-performing loan ratio. This article will be the Industrial and Commercial Bank of China C City Branch as a typical representative of commercial banks to conduct internal control of credit related research.This paper first reviews the domestic and foreign research on the internal control of commercial banks, and reviews the history of internal control theory. On this basis,this paper analyzes the types of credit risk and the basic requirements of internal control of commercial banks. Then, this paper chooses the C City Branch of ICBC as the research object, and chooses 3 cases related to ICBC's credit business in recent years, and analyzes the loopholes and shortcomings of the commercial banks in the credit risk management and internal control respectively from different angles. The study finds that there are some problems such as the lack of credit business structure,the lagging of risk assessment and management techniques, and the lack of independence of risk management in the C-branch of ICBC. This paper argues that most of the commercial banks in our country present ICC- problem.In order to provide a feasible solution to the above problems, this paper makes a simple international comparison. In this paper, the internal control of commercial banks in the United States and European countries is analyzed and compared, and the advantages and characteristics of foreign commercial banks in the construction of internal control system are compared with those of domestic commercial banks.Through international comparison, this paper gives some policy suggestions, such as optimizing the internal control environment, enhancing the risk assessment level,strengthening the process control and system construction, ensuring the independence of internal supervision and constructing internal control culture of credit business. It is hoped that the discussion of this paper will further improve the internal control of credit business of ICBC branch of ICBC and provide theoretical and practical reference for the prevention of potential risks.