Research On Evaluation Of Internal Control Of A Rural Commercial Bank

Rural commercial banks are the major financial institutions serving the rural and local economies in China and play a crucial role in the steady development of China's economy.Rural commercial banks were restructured from rural credit cooperatives,and their internal control has also been steadily developed.While continuing to improve internal control,we must also pay close attention to the status quo of the internal control evaluation of rural commercial banks.From the day-to-day work supervision,discover loopholes in the implementation of internal control,and continuously improve and perfect internal control evaluation,so as to promote the development of internal control of rural commercial banks in China.After considering the background of the internal control evaluation of domestic rural commercial banks,this paper decided to use A rural commercial banks as research objects,and after fully understanding the relevant normative documents and the research conclusions of domestic and foreign scholars,combining field surveys,inspections,interviews,and other methods.Obtaining the latest information on the status of the internal control evaluation of A rural commercial banks and finding out the shortcomings of the bank's internal control evaluations,then,a set of relatively complete internal control evaluation index system of rural commercial banks is designed by AHP.Specifically,the internal environment,risk assessment,control activities,information communication,internal supervision as five aspects of the first level indicators and then subdivided into 17 secondary indicators and five according to the current status of the internal control of rural commercial banks.Fourteen third-level indicators,in-depth analysis of the Bank's internal control evaluation,and obtained the status of the implementation of various specific indicators of A rural commercial banks in the form of questionnaires.Finally,using fuzzy comprehensive evaluation method,the author calculated the results of internal control evaluation of A rural commercial bank,analyzed the evaluation results and combined with the problems existing in the internal control evaluation of A rural commercial bank,and put forward practical and feasible optimization suggestions.Finally,draw the conclusion of this thesis,pointed out its shortcomings,and put forward the future research prospects.The purpose is to improve the overall efficiency of China's rural commercial banks' internal control,and put forward some suggestions for the evaluation system of internal control of banks,and strengthen supervision of China's commercial banks.At the same time,this thesis also has some limitations,and some places need more detailed and in-depth research.