Research On Internal Control Evaluation And Optimization Of Chinese Commercial Banks Based On Fuzzy Analytic Hierarchy Process

In recent years,there have been frequent cases of corruption and fraud involving senior executives of large banks and commercial banks in various countries,and the explosion of rural banks in Henan Province in 2022 has pushed the banking industry into the center of a wave.All these mean that it is urgent for the banking industry to strengthen risk management.If the financial supervision is the external passive brake of the banking activities,then the internal control is the active brake of the banking system.In most cases,the risk events of the banking industry are caused by the loss of control of its own internal control.Once these events occur,the damage to the interests of the bank is irreversible,and the external financial supervision can only play a role of accountability.In order to avoid the frequent occurrence of such events,the banking industry should make full use of the active brake of internal control,constantly improve its internal control system,and resolutely prevent internal control "out of control" situation.Therefore,it is of great significance to strengthen internal control evaluation and optimization research of Chinese commercial banks.Firstly,this paper summarizes the relevant literature,defines the concepts of internal control and the internal control of commercial banks,and then understands the theories of internal control of commercial banks at home and abroad to provide theoretical basis for this paper.Then,it sorts out and summarizes the research methods of internal control of commercial banks at home and abroad to provide methodological support for this paper.In the theoretical analysis part,by studying the operation and management theories of commercial banks and internal control theories,the relationship between them and the internal control of commercial banks is sought to lay a theoretical foundation for the subsequent case analysis.Finally,the internal control evaluation system of commercial banks is constructed,the research method of fuzzy analytic hierarchy process is established,and the specific analysis of N bank is carried out to obtain the evaluation results.On the basis of this evaluation,suggestions for optimizing the internal control of Chinese commercial banks are put forward.The main contributions of this paper are as follows: from the perspective of research,this paper studies the evaluation system of internal control of commercial banks,converts the abstract system into concrete data for evaluation,makes the evaluation results more persuasive,and helps commercial banks to optimize their management.In terms of research methods,this paper adopts fuzzy analytic hierarchy process(AHP).Firstly,the original abstract evaluation system is qualitative and quantitative through fuzzy comprehensive evaluation method,and then multi-layer evaluation indexes are constructed through AHP.Through the establishment of fuzzy mathematical model,the qualitative evaluation indexes of internal control of commercial banks are completed,and the combination of qualitative and quantitative is realized.It has practical significance to the establishment of the evaluation system of commercial banks’ internal control.On the object of study,the research on the internal control of commercial banks is an extremely important topic.The healthy development of banking,on the one hand,can inject vitality into the economic development of our country,on the other hand,reflects the healthy index of economic development of our country.External financial supervision and internal bank management are the two "knives" of bank control.This paper analyzes and summarizes domestic and foreign research on bank internal control,combined with actual cases,provides a set of effective bank internal control strategies to help Chinese commercial banks avoid fraud and ensure the healthy development of banks.