Application Research On Internal Control Of Jiangsu Shuyang Rural Commercial Bank

For high-risk banking industry, internal control is the bank top priority; for ruralcommercial bank of weak internal control and risk management, the internal control is moreimportant. Jiangsu Shuyang rural commercial bank is the approval letter from the Chinabanking regulatory commission, is on the basis of the original rural credit cooperativescooperative association of Shuyang’s first regional rural commercial bank. Due to the jiangsuShuYang rural commercial bank operating time is shorter, has not yet set up a perfectincentive constraint mechanism and risk management system, internal control level remains tobe improved.Based on the above problems, by looking at the domestic and foreign essaies on theproblem of rural commercial bank internal control, this paper depicts the situation analysis ofJiangsu Shuyang rural commercial bank internal control, determining the Jiangsu Shuyangmain problems of rural commercial bank internal control lies in three aspects: financial riskmanagement, internal audit management and the bank credit risk management problems. Inthis paper, the financial risk management, internal audit management asked and the reasonsfor the problems of bank credit risk management, the low level of accounting personnel, datadistortion, the auditing department independence weak, poor ability of risk assessment isJiangsu Shuyang rural commercial bank internal control problems.Jiangsu Shuyang rural commercial bank in the face of the financial risk, and shouldstrengthen the ability of risk assessment; Establish and improve the specialized institutionalrisk assessment; Use reasonable performance evaluation method to incentive employees,inspire the potential of employees, arouse the enthusiasm of employees, wholeheartedly forthe collective goal; Authorization center was established in the headquarters, taking branchauthorized access, to standardize branch sales department authorized business, effectivelyprevent authorized business operation risk. To the credit risk, should perfect the creditauthorization mechanism, clear the corresponding permissions management, to preventimproper access authorization and authorization; Establishing and perfecting the credit riskevaluation system, the implementation of standardized five classification, further refine loanrisk classification, at the same time establish a default database; Performing loans threeseparation system, that is, before, during and background for complete separation, namely the loan application, review, field investigation and comprehensive credit, lending, post-loanreview, loan collection this series of loan process after separation and refinement in the formerthree aspects, respectively by different people to complete, to ensure pipeline operation andrestraining each other, improve efficiency, increase the rate of information sharing. For theinternal audit risk, should emphatically on enhance the quality of audit; Ensure theindependence of the internal audit department; Establish risk oriented audit system.This paper exploring Jiangsu Shuyang rural commercial bank internal control problems andanalyzes its reasons, corresponding suggestions are put forward on the internal controlcountermeasures, promoting Jiangsu Shuyang rural commercial bank internal control levelhave great significance, in addition, for consummating our country in other parts of the ruralcommercial bank internal control system have certain reference significance.