Research On The Internal Controls Of Credit Approval—in Bank A As An Example

The credit business is the core business of the bank, the credit approval is the core link of credit business. How to carry out internal control right in the credit approval system, is the key to the credit approval can play its role in risk prevention and control of.In the first chapter, from the theory of internal control to the importance of the credit approval and credit approval operation present situation two aspectselaborated the research background of this paper, and then explains thebanking credit approval system and the A bank as a case study of internal control theory and practical significance, and from the COSO report and the Basel protocol two internal control theory were reviewed, finally introduced the research mentality and the method of this paper and the innovation and the insufficiency.The second chapter is the theoretical analysis part, first explained in detailthe three goals and five core elements, expounds the concrete connotation ofcredit, analyzes the important role in the whole process of risk managementand risk factors, and introduces the internal control rules and regulationsthree domestic bank regulators issued the.The third chapter is the implementation of the internal control of bank credit approval system is analyzed in detail, including the examination and approvalof the five elements of internal control, introduces the framework and operation mechanism of the internal control of credit approval, and puts forward ", discard the false and retain the true risk identification, risk assessment, appropriate credit, the adjustment of the credit structure of"credit approval five major objectives of internal control.In the third chapter, taking A bank as an example, introduces the basicstructure, the approval of credit operation rules and mechanisms, and analysis of the authorization, access, verification and validation, seniorexamining four kinds of internal control method in which the use of,introduced the A bank credit approval system in the course of development ofdifferent historical periods and in C branch operation effect, followed by a detailed analysis of the A bank credit approval system’s advantages and disadvantages, advantages include approval efficiency is high, close to the market demand, problems include the risk control ability of the implementation of basic, lack of independence, reduced, finally raised concerns about creditadaptability, consider the risk factors, try other the internal control structure and the method of embedding, increase the construction of the internal control environment.In the last chapter, a summary of this article, emphasizes the importance ofinternal control environment for credit approval system, as well as risk and business development in the balance, the theory and method of internal control and the importance of innovation for promoting the development ofthe credit approval.