Research On Accounting Internal Control Optimization Of A Commercial Bank

In recent years,China’s social environment is changing quickly,science and technology are developing rapidly,and the financial economy is also constantly exploring and changing.Commercial banks,as the main battle force in the development of the financial industry,have seen fierce competition within their industry,with each commercial bank continuing to push the boundaries and constantly introducing new businesses,new products and new service models to win the market.With the emergence of these innovations,commercial banks have seen a gradual change in the means of accounting processing,an expansion of the scope of accounting operations,more frequent changes in accounting staff,more demanding technology applications and more complex and diverse accounting risks faced by commercial banks.Under such circumstances,it is very easy to form loopholes in the management of risk prevention and control and accounting internal control of commercial banks,thus causing operational errors and leading to cases of violations of law.In order to effectively prevent and resolve various financial risks and regulate the management of various accounting operations,commercial banks must strengthen their internal control management.Accounting internal control is the basic factor,important content and core means of internal control,so the primary key to the construction of internal control of commercial banks is to improve their accounting internal control system.Based on the relevant theories such as the meaning,characteristics,principles,and elements of accounting internal control,this thesis conducts an in-depth study on the accounting internal control management of A commercial bank.Firstly,the basic situation of A commercial bank is briefly introduced,and the current situation of its accounting internal control is analyzed and sorted out;secondly,combined with the specific situation,it uses the method of questionnaire survey and on-the-spot investigation and interview to reveal the existing problems in the accounting internal control management of A commercial bank.Objective problems;thirdly,find the reasons for objective problems from five aspects: accounting internal control environment,risk identification and assessment,accounting internal control measures,information exchange and feedback,internal supervision and correction;finally,from the five elements of accounting internal control,combined with the problems and causes,put forward reasonable and feasible guidance suggestions and optimization measures for the construction of accounting internal control,and then improve the accounting internal control system of A Commercial Bank,effectively prevent and resolve operational risks,and promote the sustainable development of the bank.