Study On Internal Control Evaluation System Of Commercial Bank In China

Commercial banks play an important role in the development of the nationaleconomy．Cases of commercial banks in China frequently happen in recent years,Thereasons are that the evaluation system of commercial banks internal control for thecurrent Can't estimate the implementation of internal controls effectively．In view ofthis,the intensive study for evaluation system of China's commercial bags intemalcontrol is of great theoretical and practical significance．In this paper,the object of this study is internal control of the China'scommercial banks,first of all,the situation about the study of internal control at homeand abroad is analyzed；the concept of commercial banks is defined,and illustrates thefunctions of commercial banks．Secondly,according to the basic internal controltheory,the concept of internal control,objectives and elements of internal control,the concept and evaluation standards of internal control evaluation areexpounded．Thirdly,current situation about the internal control of China'scommercial banks is researched in this article,problems and their reasons forinternal control of China's commercial banks are analyzed focusing on theconstruction of the intemal control,risk prevention awareness,safety precautions,such as eight aspects；On this basis,the construction of a well-established evaluationsystem of commercial bank internal control is made up,including evaluationprinciples,methods,steps,indicators,etc；the fuzzy evaluation method is introducedinto this evaluation system,the quantitative results of the evaluation can reflect thestatus of internal control of the commercial banks objectively and accurately,and taketargeted measures to improve internal controls according to the results based on theevaluation；evaluation index system includes the factors set,the weight set．reviewsset．Factor set iS determined in accordance with intemal contro1 system of commercial bank,the weight set and the reviews set are made grades by the experts based on the understand of internal control of commercial banks.Finally, assets cash,deposits,loans of the SD commercial bank for example,the evaluation system of commercial bank internal control is empirical research.According to the evaluation results,the suggestions about improvement of the internal control of the SD commercial bank are putted forward.