Research On The Internal Control Of Credit Risk Of AY Commercial Bank

In China’s financial environment, commercial bank loans is always the first choice of funding needs. In the operation of commercial banks, the profit of credit business is the main source of income of commercial banks, which can reach about 60%. However in recent years, the rapid development of China’s economic and financial, commercial banks competition tends to be malignant, credit risk is each commercial bank can not avoid an important issue and difficult to control, at home and abroad occurred due to the credit risk and lead to adverse consequences of the case amount year after year to climb.The internal control of China’s commercial banks is relatively late, and the design and implementation of internal control in credit risk is in the development stage of primary exploration. Through the domestic study and emulate foreign banks internal control system framework, but the implementation effect is not ideal, non-performing loans of commercial banks continues to grow, especially in recent years, in the iron and steel and real estate industry. The internal control of credit risk of commercial banks has become the urgent matter that needs to be studied and solved at present. Although commercial banks have established a relatively perfect credit risk internal control system, but in the risk identification, assessment of risk, risk response and risk control, there are still many loopholes, after the loan before the loan, the loan, internal audit and other aspects of credit risk internal control also need to be improved.This paper will start from the theory of credit risk internal control, to the domestic AY commercial bank as the object, through the analysis of its historical evolution, the organizational structure of the credit business, to find the AY commercial bank credit problems of internal control risk from the credit structure and the credit risk internal control system of internal control risk, including pre loan the investigation is not sufficient, the credit authorization and approval of the loan classification fuzzy, loan responsibility and accountability system is not perfect, credit risk internal audit supervision form; by analyzing the causes of the internal control problems in AY commercial bank are mainly restructured after the merger of the internal control environment is weak, credit risk internal control execution efficiency is low, the risk awareness of credit the decision and internal audit and supervision ability should be strengthened; and finally puts forward constructive suggestions aiming at the four causes, AY commercial bank Bank should strengthen the commercial bank’s internal control environment construction, improve credit risk internal control execution efficiency, strengthen the credit decision-making risk awareness and to strengthen internal audit and supervision ability, hope to have some reference significance to solve the ay of credit risk of commercial bank internal control problems.