Research On Internal Control Of LN Branch Of BC Commercial Bank

With the development of social economy,the national economic situation continues to improve,and the business scope of commercial banks continues to expand.What coexists with the development process is the diversity of external fraud and the frequent occurrence of various internal control cases.In addition,the financial supervision department has gradually tightened the supervision and management conditions of commercial banks,and the strength of relevant penalties is increasing.Commercial banks are required to pay more attention to the internal management of enterprises in order to reduce the illegal cost as much as possible.However,at present,because commercial banks generally have the problem of imperfect internal management system,it is also very easy to produce internal control risk.The healthy development of commercial banks is related to the stability of the national financial system and the development and prosperity of the national economy.Perfect internal management system is the "necessary weapon" for the long-term development of commercial banks,and the key to realize the development strategic objectives of commercial banks and improve the strength of commercial banks.Based on the research on the internal control problems of mature commercial banks at home and abroad,taking the LN branch of BC commercial bank as an example,this paper introduces the current situation of internal control of the LN branch of BC commercial bank from five aspects: internal control environment,risk assessment,control activities,information exchange and communication and internal supervision,and puts forward the existing problems in internal control by combining analytic hierarchy process and fuzzy comprehensive evaluation method,In view of the problems,this paper puts forward suggestions on improving the internal control system of LN branch of BC commercial bank,and takes this bank as the starting point to put forward reference significance for improving the internal control level of similar commercial banks,in order to continuously optimize the internal control level of China’s commercial banks and provide guarantee for long-term business development.