Commercial Bank's Internal Rating Of The Fuzzy Comprehensive Evaluation Method

Since the 1990s, the financial crisis especially within the scope of banking crisis occurred frequently. From the various countries, massive bank crises cases, we can see that although its origin is varied, but the internal management and internal control such as "internal" is always a banking crisis caused by one of the important reasons. In the late 1990s, after the financial crises spreading.Southeast Asia, regulators and commercial Banks had taken the internal reform of commercial Banks as the important content of risk management, which has fully explained the importance of the internal control in the commercial bank management. Therefore, the commercial Banks internal control evaluation becomes quite urgent and necessary.The purpose of this article is to make it more objectctive and accurate by applying fuzzy evaluation method to commercial banks'internal control evaluation and auditing. Because of the accuracy and feasibility of this kind of evaluation and auditing method,it helps to reduce auditing risks of commercial banks.Therefore, it is advantageous to improve commercial banks'internal control.The content is divided into four parts:The first Part has analyzed the commercial Banks internal control evaluation method and defects. Currently, China's commercial Banks internal control evaluation method is mainly adopts system oriented and zhang. And questionnaire, flowchart and descriptions of more specific methods are commonly used among the evaluation and auditing of internal control in commercial banks.There are some shortcomings in these methods, such as:the evaluation of the language is vague, does not operable,the judges are more dependent on the subjective assessment of staff estimates, the accuracy of the evaluation is not enough,and so on.The second part is about the fuzzy evaluation theory of internal control.Then I describe the fuzzy assessment of internal control principles,including the one-stage judgments model and principle, the principle of multi-level evaluation model,the risk of commercial banks and application of fuzzy evaluation model.The third part conducts the fuzzy evaluation and auditing research to the case bank.We analyze this case bank's internal controls,then establish its fuzzy evaluation and auditing collection by rating methods; in the end applying fuzzy evaluation and auditing theory to evaluate and audit internal control of loan business of the case bank.Firstly, decide its loan business internal control fuzzy evaluation factors and the weight of each factor.Then apply the expert scoring method to determine the bank loan business internal control evaluation indexes of fuzzy sets.Finally,we make a comprehensive quantitative evaluation assessment of the bank's loan case.The fourth part, the conclusion.This part has summarized the Internal control of commercial banks fuzzy assessment method.Through applying the fuzzy evaluation and auditing method to the case bank, it has overcome the subjective and random evaluation and improved the accuracy of the evaluation result. So it will help to improve self-control mechanism and management of the case bank to maintain stable operation of commercial banks.