Risk Evaluation And Improvement Of Internal Control In N Rural Commercial Bank

The development of internal control of commercial banks has formed a comprehensive risk management model.The effective comprehensive risk management of commercial banks includes a clear corporate governance structure,appropriate risk strategies,and correct risk assessment.It can be said that good internal control is the basis and guarantee for the steady operation of contemporary commercial banks,and the perfect internal control risk assessment is an important part of the comprehensive risk management of commercial banks.However,for rural commercial banks,comprehensive risk management started late,the degree of refinement is insufficient,internal control still has weak links,and the risk evaluation system needs to be improved.This paper mainly evaluates the internal control risks of N Rural Commercial Bank and proposes improvement ideas through theoretical research,model verification,cause analysis and suggestions.The first part is the introduction,expounds the background and research significance of the topic,and introduces the research and results of domestic and foreign commercial banks on internal control and risk assessment.The second part elaborates the development process of the basic concepts of internal control and related theories.The third part introduces the basic situation of N Rural Commercial Bank,and proposes the identification method and monitoring situation of internal control risks.The fourth part establishes the internal control risk evaluation index system of N Rural Commercial Bank based on the analytic hierarchy process,and uses the gray correlation analysis method to analyze the data,and obtains a method for improving the internal control risk evaluation of N Rural Commercial Bank through data quantification.The fifth part analyzes the internal control risk status of N Rural Commercial Bank from the aspects of internal control responsibilities,measures,guarantee,evaluation,supervision,etc.Through the analysis of actual cases,it proposes to strengthen internal control responsibilities and measures,sound internal control guarantees,improve internal control evaluation,and strict internal control supervision.The sixth part summarizes and forecasts the construction of the internal control risk evaluation mechanism of N Rural Commercial Bank.This paper holds that in the process of internal control risk assessment,firstly,we should deepen the understanding of the connotation,principles and elements of commercial banks' internal control.The key point of internal control risk lies in identifying and measuring risks,and the guidance of internal control risk assessment lies in analyzing,confirming and prompting risks.Secondly,we should understand the problems existing in the internal control of the appraised institutions fully,use appropriate evaluation tools and methods,set up the internal control risk evaluation index system rationally,reduce the impact of subjective judgment on the accuracy of the evaluation results effectively;thirdly,we should adopt reasonable evaluation criteria to form evaluation conclusions.After that,we should be able to put forward solutions and countermeasures to make the risk assessment of internal control more conducive to the evaluation institutions to improve internal control.Although the business scope and the scale of operation of N rural commercial banks are small,and there are regional limitations,at present,the characteristics of corporate governance,organizational model,means of operation,business areas,internal control of small and medium-sized financial institutions in rural areas are roughly the same,so the practice of internal control risk assessment of N rural commercial banks has a good reference and reference for other rural small and medium-sized financial institutions to improve internal control.