The Research Of Internal Control About The Agricultural Development Bank Of China

With the deepening of China’s banking openness, finance competition increasing, the pace of financial innovation continuing to advance, these sharply increase the possibility of the financial risk, so the internal controls has become a core element of the bank stability and development.In recent years, there are a lot of violating regulations, illegal operations cases. These cases result in significant financial losses, seriously threatening the bank and customer capital security, meanwhile threatening compliance management for banks in accordance with law constitutes. The effectual internal control mechanism is first guard against financial risks, but the bank internal control mechanism which establishes and improves an effective internal control mechanism as the main building content, is the basis for regulation of bank risk. Only establishing and perfecting the internal control system which meets the requirements of market economy, taking into account their national conditions, so that ensures that bank can safe operate and manage,effectively guard against and defuse financial risks and crises.The bank’s internal controls focused on the microscopic individual’s safety and efficiency. Good internal control plays a more and long-lasting effective than the external supervision, so the bank’s internal control is the basis for risk prevention of the entire banking system. The Agricultural Development Bank of the china was turning in 2009 year; and integrated business system reform has taken a substantial step, because integrated teller system is in full on-line! In improving the efficiency, meanwhile increasing operational risk, so there is forwarding higher requirements for internal controls.The thesis mainly analyzes the internal control system of the Agricultural Development Bank of China, In the first, this article start with the background at home and abroad to clarify the reason that establish a comprehensive, effective and reasonable of the internal control system, and then Analyzing the main deficiencies of the internal control mechanisms of the Agricultural Development Bank of China from the control environment, risk assessment, control activities, information and ’communication, monitoring and review of the five areas of the stage, by the theory which was based on international authority of the internal control framework. At the same time, making recommendations to improve and perfect, providing a practical method which strengthening internal controls work, so that preventing and controlling the cases, and controlling cases of risk within a reasonable tolerance.