China Agricultural Bank, Jiangzhou Branch

Banking is specialized in managing money, giving and accepting credence, which makes it particularly important to control the corresponding risks. In order to bring banking into safe and steady running, it is indispensable to strengthen the internal control of banking.By investigating the internal control over credit business of China Agricultural Bank, JiangZhou Branch, this paper points out that the internal control of this bank is neither perfect nor valid. There are flaws in evaluating the materials offered by clients, ranking credits, setting guarantee measures, etc. After analyzing the reasons that lie behind these flaws, this paper puts forward the author's some advice on how to set up more efficient banking internal control system, how to improve its execution, and how to harmonize internal control with banking supervision.