Research On Internal Control Evaluation Of A Branch Of Agricultural Bank Of China

In recent years,there are more and more risk events caused by the failure of internal control in banks.There are many deficiencies in the internal control of China’s commercial banks.Banks always pay more attention to the risks of banking business,and do not pay enough attention to the internal control of the overall operation of the bank.The neglect of internal control of banks often brings many risk events to the bank,which affects the development of the bank,and thus has a serious impact on the social economy.Therefore,to evaluate the effectiveness of internal control and strengthen internal control is of great significance to the bank’s operational decision-making and strategic development.This paper selects A branch of Agricultural Bank of China as the research subject,according to the meaning and objectives of internal control,and based on the five elements of internal control,constructs an evaluation index system of internal control of A branch,including 5 first-level indicators and 16 second-level indicators.Fuzzy comprehensive evaluation method is used to evaluate the internal control of A branch.A judgment matrix was constructed to calculate the weight of each indicator,and the membership degree of the threelevel indicator was determined by issuing questionnaires.Finally,the evaluation level of internal control of branch A was comprehensively measured.The main conclusions are as follows: 1)The overall internal control level of branch A is 92.39 points;2)Among the five first-level indicators,the internal supervision score is the highest 94.29 and the internal environment score is the lowest 90.65.The construction of internal environment restricts the improvement of the internal control level of A branch.3)The internal environment score is90.65,and the risk assessment score is 91.95,which is lower than the overall score of internal control of A branch,and the sum of the weights is more than 50%.Improving and optimizing the internal environment and risk assessment can effectively improve the level of internal control of A branch.4)The score of the secondary index is 89.18 for human resources and95.19 for external supervision.There are significant differences between the scores of the secondary index.Based on the analysis of the evaluation results,it is found that the construction of internal control and internal environment of branch A needs to be improved,risk management ability needs to be improved,control activities need to be optimized,information and communication efficiency is not high,internal supervision lacks independence and other problems.In order to improve the internal control level of branch A,the following optimization suggestions are put forward: 1)Optimize the internal environment;2)Strengthen the ability of risk identification and assessment;3)Reasonable optimization of control activities;4)Establish diversified information communication channels;5)Improve the independence of internal supervision.