Research On Optimization Of Internal Control Of Commercial City Banks

At present,the competitiveness of our commercial banks and financial supervision ability is not strong,and the potential risks are relatively large.How to effectively prevent,control and defuse risks and ensure the stability and security of the banking system through effective internal control of banks is a subject that needs to be studied deeply.This paper uses the methods of literature research,field research method and case analysis method,through in-depth understanding of the investigation through the internal control of the bank Z,analyzes the reasons of the problems,combine with the mature experience of foreign banks,puts forward suggestions on the internal control of the optimization of bank Z,so as to improve the internal control theory and practice of urban commercial banks has a certain positive significance.Through the elaboration of research background significance,research status and research ideas and methods,the necessity and feasibility of this thesis are clarified,then the basic situation and operation status of z bank are described,followed by the control environment,risk assessment,internal control activities,information and communication,supervision and evaluation to explore the status of internal control of z bank.On this basis,the paper analyzes and digs out the problems existing in the internal control of z bank,and deeply analyzes the causes of internal control problems.On the basis of absorbing and drawing on the advanced practice and self-condition of the foreign banking industry,this paper puts forward the scheme of optimizing the internal control of z bank.First of all,actively create a risk prevention corporate culture,further improve the system to create a ban on the internal control environment.To vigorously promote the internal control and risk prevention priority through the establishment of enterprise culture The system of internal control environment fine.Secondly,Building a precision risk assessment system risk assessment should be carried out.On the basis of good risk assessment,the concept of risk assessment will fall from the system to reality.Optimization of risk management mechanism and strengthen the supervision of operational risk,using scientific evaluation method to improve the level of risk assessment,risk arising from the introduction ofprofessionals to deal with new business,improve the early warning mechanism for different risk.Thirdly,we should establish a risk oriented internal control system.Actively developing effective policies and procedures to deal with the main risk of commercial banks.Promoting proactive supervision and strengthening risk prevention,transform the original hierarchical management mode into centralized management mode and manage it in a unified way.It shoud strengthen risk monitoring,prevention and investigation efforts,strengthen customer unified credit management to improve the internal control activities.In addition,in the internal information exchange,the management method of the internal information system should be optimized,and to improve the efficiency of communication and communication within the bank.Finally,improve the supervision system of internal control,and give full play to the role of internal audit.Only by carrying out overall supervision and ensuring the objective independence of internal audit can the internal control be effective.