| China Post Savings Bank was established in 2007 and changed to China Post Savings Bank Co.,Ltd.in 2012.With the development of economic globalization,banking business is increasingly diversified,complicated and international.Facing the complex and changeable financial environment,an effective internal control system is particularly important in the development of commercial banks.A branch is a secondary branch of Postal Savings Bank of China.In recent years,although a branch continues to improve the construction of internal control system,however,with the continuous introduction of new products and new businesses,there are many problems in the internal control system,such as unclear responsibilities of departments,difficult to implement the internal control system,and lack of effectiveness of internal supervision.These problems seriously restrict the development of a branch.Based on the theory of risk management and process reengineering,this paper systematically studies the optimization strategy of internal control system of a branch of China Post Savings Bank by using the methods of literature analysis,interview and combination of theory and practice.First of all,based on the analysis of the operation and development of a branch,combined with the current situation of internal control system of a branch,this paper reveals the existing problems of internal control system of a branch.Secondly,aiming at the organizational structure of internal control system of a branch,the organizational structure of internal control system of a branch is optimized by adding audit department,setting up risk assessment center and setting up network management center.According to the optimized organizational structure,the post responsibilities of each department and individual are defined.Then,through the optimization of the pre loan customer qualification audit process,the optimization of the pre loan investigation process and the optimization of the post loan inspection process,the A branch’s retail credit business process optimization strategy is put forward.Finally,the paper puts forward the implementation strategy of internal control optimization system of Postal Savings Bank of China a branch,which is to create a good internal control environment,optimize risk identification and evaluationmeans,and strengthen the communication and supervision mechanism of internal control system.The characteristics and innovations of this paper are as follows: 1 Optimize the organizational structure of internal control system of branch a,and clarify the post responsibilities of each department and individual;(2)optimize the retail credit business process of branch a,move the risk point forward to improve the ability of branch a to prevent credit risk;(3)in order to ensure the implementation of internal control system optimization measures,improve the internal control environment,optimize risk identification and evaluation methods,etc The implementation strategy of internal control optimization system of a branch of Postal Savings Bank of China is put forward.This paper not only provides specific methods for the optimization of internal control system of a branch of Postal Savings Bank of China,but also provides optimization ideas for the improvement of internal control system of other similar commercial banks. |
