Research On Internal Control Of Ruichang Rural Credit Union

Ruichang city association as in Ruichang city commercial bank, set up over the past60years, the development process, because the internal control system is not perfect, also encountered many setbacks, in addition to the restructuring after many historical baggage, but in the concrete development process, the business scale, business types, and there exist many problems, risk prevention and these problems are largely derived from the internal control system is not perfect, because of insufficient recognition of imperfect internal control environment, risk assessment, information communication channel not free has relations with authorities and internal audit, etc. Therefore, this article in Ruichang city association as the research object, analyze the problems existing in the internal control construction, and its optimization measures, thus has strong pertinence and use value.This paper USES comparative analysis and field research method. Go deep into the Ruichang city association within the company, through interviews, field interview methods such as access to internal control in Ruichang city data.This paper first introduces the theoretical foundation of the commercial Banks internal control, from the COSO and the Basel committee, and expounds three aspects of the internal control of commercial Banks in China is discussed. Ruichang city association then, analysis the problems existing in the internal control and its reason analysis. On this basis, aiming at the existing problem of Ruichang city association internal control put forward the targeted countermeasures and Suggestions.Specifically, Ruichang city association in the process of development, has been fully realize the importance of internal control, and combining with the in the internal control environment construction and the internal information communication and internal supervision and internal control activities made many achievements, but in the process of rapid development in our business, Ruichang city association still exist some internal control needs to be perfect, mainly embodied in the internal control environment to continue to improve, the risk assessment method needs to be updated, the internal audit function limited, etc. On this basis, the Ruichang city association should according to the development of their own, in the aspect of corporate governance and organizational structure reform to move forward, to strengthen the construction of enterprise culture, construction of culture of compliance within the scope of control. Increase at the same time, strengthen the employees’comprehensive qualities and avoid violations fever to die. At the same time, improve the risk assessment method, to perfect the existing system, do the laws, strengthening execution, further strengthen the internal audit function.This article possible innovation point lies in the following two aspects:on the one hand, domestic research on internal control of commercial Banks are mostly in view of the theory to explore the entire banking industry, and this text set about from provincial local financial institutions, has chosen a has important influence on the city commercial Banks as the research object, which makes the research contents and results are more targeted. Ruichang city association this paper, on the other hand, the internal control of the actual situation, from the internal control environment, risk assessment, internal control system, information communication channels, and puts forward improvement suggestion to the internal audit function, the similar to Ruichang city association of city commercial Banks, will have certain reference significance.