Research On The Optimization Of Internal Control Audit Evaluation Of LX Rural Commercial Bank

In recent years,the increasingly complex macroeconomic environment of various parties,such as the international situation,economic environment,and financial supervision,coupled with the impact of the epidemic,has posed new challenges to the development of the banking industry,and has also raised higher requirements for the internal control of various banks.A series of cases of internal control irregularities in financial institutions such as the takeover of Baoshang Bank,the restructuring of Jinzhou Bank,and illegal lending by Mintai Bank’s gangs have all exposed the serious consequences of internal control failures.How to optimize the construction of internal control and maintain the sustained,stable and healthy development of institutions is an eternal and unavoidable issue faced by commercial banks.This article systematically sorts out and summarizes the relevant theories of internal control,and takes LX Rural Commercial Bank,a small and medium-sized rural financial institution,as an example to compare the current internal control audit evaluation system of LX Rural Commercial Bank for its branches within its jurisdiction.Starting from the four dimensions of evaluation system,evaluation process,evaluation content,and evaluation support,it analyzes the areas where LX Rural Commercial Bank can optimize its internal control audit evaluation for its branches within its jurisdiction.After analysis,there are many problems in the internal control audit evaluation.For example,in terms of the evaluation system,the risk categories involved in the internal control evaluation are relatively single,and the supervision and evaluation participating departments have strong autonomy;In terms of the evaluation process,there is insufficient pre review analysis in the evaluation preparation stage,differences in the criteria for identifying issues in the evaluation implementation stage,and insufficient attention is paid to the rectification of issues in the application stage of the evaluation results;In terms of evaluation content,the internal control evaluation of new products was not timely,the evaluation business categories were not comprehensive,and the sampling business categories among branches were not balanced;In terms of evaluation support,the number and structure of evaluation personnel need to be optimized,and the pace of strong technology review in the context of digital transformation needs to be accelerated.After that,this article conducts an in-depth analysis of the causes of the above problems and proposes a series of optimization measures: in terms of the evaluation system,enrich the types of evaluation risks and reasonably coordinate the participation of evaluation departments and offices,establish a credit risk audit early warning mechanism to assist in credit risk prevention and control;In terms of evaluation process,reasonably plan audit resources,conduct pre audit analysis,and improve the audit quality control mechanism;In terms of evaluation content,establish an internal control audit mechanism for new products,and conduct evaluation sampling to balance business categories and institutions;In terms of evaluation support,we should take multiple measures to improve the construction of audit teams,and adhere to the path of strengthening audit through science and technology in the context of digital transformation.In response to the optimization plan,this article proposes four safeguard measures for the board of directors and senior management to enhance their attention and support to internal audit,continuously create an internal control and compliance atmosphere,continuously optimize the evaluation team,and adhere to the intelligent governance path of digital transformation audit.This article aims to improve the management level of LX Agricultural and Commercial Bank’s internal control audit evaluation of its branches within its jurisdiction,improve the internal control audit evaluation system,and ensure that the internal control system plays its due role.