Research On The Construction Of Internal Control Of J City Commercial Bank

In order to adapt to the rapid growth of China's economy,China's banks are expanding their scales while exploring the innovation of development mode.The competition among those banks is becoming more and more intense.As a whole,most of the city commercial banks in China have the problems of small size,inaccurate positioning of the market,problems left over by history,late registration and lack of product innovation ability.In order to improve the level of management,a lot of city commercial banks have chosen to accelerate the development of the institutional construction and expand the scale of the public stock market in the capital market.In the long run,the concept of ‘heavy business and light internal control' will inevitably lead to the occurrence of illegal operation of the employees of city commercial banks,even the hidden danger of the case,which may lead to the occurrence of the case directly,and even bring the reputation risk.This situation may cause serious threat to the sustainable development of city commercial banks.Taking the J City Commercial Bank as the research sample,this paper takes the COSO's Internal Control—Integrated Framework,Guidelines for Internal Control of Commercial Banks and the Basel Accord as the theoretical basis for the research and analysis of the internal control construction of J City Commercial Bank.Through the investigation of the current situation of theinternal control construction of J City Commercial Bank,combining with the above theoretical basis,the problems in the internal control construction of J City Commercial Bank are found in five aspects,including internal control environment,risk assessment and identification,internal control activities,information communication and feedback,inspection and supervision and correction.By analyzing the causes of the problems and comparing with the large commercial banks,the relevant countermeasures to improve the level of the internal control construction of J city commercial banks are taking forward.Through the research and analysis of the internal control construction of J City Commercial Bank,the paper aims to provide a healthy internal control environment for the steady development of J City Commercial Bank,improve the internal control system,prevent the illegal events and cases,improve the management level of the J City Commercial Bank,make the market position clear and serve the local economy better.