Research Of Optimizing Of The Evaluation Of N Rural Commercial Bank’s Internal Control

In the course of the development of rural commercial banks in China,after undergoing restructuring and a rapid and brutal growth period,with the economic cycle going down and the competition among the same trades gradually increasing,various problems caused by the lack of internal control.A large numbers of problematic assets have been deposited,various types of cases and risk events have emerged one after another,and rural commercial banks have been burdened.Various business indicators are difficult to improve,or even reduced to high-risk institutions.The supervised departments take mandatory measures,such as restricting business types,limiting dividends.It is effective internal control evaluation that can identify the internal control system of the investigated units and strengthen the level of internal control management effectively.However,due to the development concept,personnel quality and other reasons,the internal control and evaluation level of rural commercial banks have basically stagnated since the reform of the system,and can not update the evaluation index system in time or change the control target.It is difficult to evaluate the internal control as a whole,and it blocks the efficiency of internal control of rural commercial banks and affects their overall development.Under this background,this thesis selects the N Rural Commercial Bank as a representative research object.Through the interview,the file inspection and other forms of ways,the thesis evaluates the present situation of N bank’s internal control.Based on the evaluation of the operation and management of the N Rural Commercial Bank and the current internal control,a set of internal control evaluation system is constructed,which includes the evaluation index of internal process control and the evaluation index of results control.The process evaluation indexes include 1 first-class index,5 second-class indexes and 24 third-class indexes.The results evaluation indexes include 1 first-class Index,7 second-class indexes and 19 third-class Indexes.Data are collected through questionnaires.By using analytic hierarchy process,weights are assigned for the above index system,and subjective judgment of evaluation index is converted into quantitative calculation by using fuzzy comprehensive evaluation method.The evaluation results are presented in the form of specific data.Finally,it is concluded that the internal control evaluation level of N Rural Commercial Bank is low as a whole.Although various risk identification and evaluation mechanisms have been established,the risk control ability of N Rural Commercial Bank is poor,the effect on liquidity risk management is good,and the related party transaction aspect risk is more prominent.The result shows that the internal control evaluation system is suitable for N Rural Commercial banks to conduct internal control evaluation,and also can help to find the problems in the internal control system.It provides the basis for strengthening the internal control,guaranteeing the effective operation of the bank’s internal control activities,improving the bank’s management ability,thus increasing the sustainability of development.In theory,it complements the case study on the internal control evaluation of rural commercial banks,and in practice,it has some reference significance for the same type of rural commercial banks.