Study Of The Internal Control Of Commercial Banks

Improving the internal control of commercial banks is the micro basis of the security of financial industry. Financial industry is the central nervous system of the national economy, and the banking sector is the "barometer" of economy. It can be seen from the previous financial crises that the failure of individual bank operating may cause financial panic of the whole society, what’s worse is a "domino effect", leading to the emergence of regional or systemic financial sector crisis. Thus, protecting the safe operation of the banking industry is related to the stability of the entire financial industry, the significance of establishing and perfecting the internal control of conimercial banks far beyond the scope of the banking industry itself.Based on commercial banks’basic theory of internal controls,this thesis analyzes Chinese commercial banks’current situation of internal controls, points out the existing issues and causes and clearly confirms the importance of establishing internal control evaluation systems for commercial banks. In the process of constructing internal control evaluation systems for commercial banks, we take interference factors having to be considered into account, summarize the characteristics for commercial banks’internal control estimating evaluation and clearly point out that the main factor of commercial banks’internal controls estimating evaluation framework which is oriented toward the overall aim direction is the external information demander. In the construction of the system of internal control evaluation systems, we" put the relevant regulations and methods of commercial banks’internal control estimating system into reference. The paper gives a certain degree of introduction to the estimating methods of commercial banks’internal controls and adopts comparison to point out the estimation method suitable for this article-AHP. Moreover, we use AHP in the empirical analysis of M bank to verify commercial banks’internal controls estimating evaluation systems which is oriented to overall Strategy goal. Meanwhile, the thesis gives feasible advices and relevant countermeasures to Chinese commercial banks’internal controls.