Discussions Of N City Commercial Bank Internal Control Issues

Commercial banks are the most important part of the financial system of our country,its healthy development is directly related to the security and stability of China's financial system.From the current situation of China's commercial banks,there are still many problems in the construction of internal control.In recent years,domestic commercial banks have had many cases and cases which were caused by external fraud and internal fraud.The internal control case in the banking industry is very severe,and only improve the internal control and risk management.China's urban commercial banks should actively learn from the experience of domestic and foreign commercial banks,to study how to speed up the construction of internal control,and actively prevent and resolve all kinds of risks.The N city commercial bank as an example,research methods mainly combine theoretical analysis,case analysis with comparative analysis,according to the "to ask questions-analyze problem-solve the problem" the basic train of thought of research,in combing and summary of domestic and foreign about internal control literature foundation,from the theoretical level analysis and expounds the meaning of the internal control of commercial bank,aim and principle,introduces the basic theory of internal control of commercial bank,draw lessons from successful experience of city commercial bank B,combination of N city commercial bank internal control existence question and the origin,put forward a proposal to improve the N city Commercial Bank's internal control construction.The main content of this paper is divided into five parts:The first part summarizes the background and significance of this paper,from the domestic and foreign research on the internal control of commercial banks,and then draw my research methods and ideas.In the second part,the paper analyzes the definition,goal and principle of internal control of commercial banks,and introduces the elements and theoretical basis of the internal control of commercial banks.The third part of the N city commercial bank in the case study,the paper introduces and analyzes the basic situation of N City Commercial Bank and the internal control situation,the N city commercial bank to review the case of large fraud,and then elaborate on the problems of N city commercial bank internal control.Then,on thebasis of the N city commercial bank internal control problems of the reasons for analysis.The fourth part,the comparison of the B city commercial bank internal control of the status quo,analysis and summary of the successful experience of B city commercial bank internal control.The fifth part,in order to solve the problem that the third part of the N city commercial bank internal control,using B city commercial bank internal control of the successful experience,from the following aspects to improve the N city commercial bank internal control: To create a good internal control environment,mainly including:optimize the structure of bank governance,foster a positive internal control culture;develop a sustainable development of human resources policy.To improve the risk identification and assessment methods,mainly including: quantitative and qualitative analysis of risk,strengthen the comprehensive risk identification management;improve the risk assessment method.To regulate the internal control activities,including:improving the business process rules and regulations,a clear division of responsibilities and the authority of the system;strengthen the implementation of the system,to carry out effective control activities.In order to achieve effective communication and feedback,and reduce the intermediate link of information transmission,the information exchange and communication channels are mainly included.To strengthen internal audit and supervision,mainly include: improve the internal audit team building,improve the internal control evaluation system.This paper aims to analyze the problems existing in the internal control of N city commercial banks and put forward the specific measures to improve the development of urban commercial banks internal control,which has a certain practical significance to promote the healthy development of urban commercial banks in China.