Agricultural Bank Of China Internal Control: Ctatus, Problems, Reconstruction

Internal control has been a hot spot of academic research at home and abroad.Development of internal controls through internal check, internal check system,internal control systems, internal control structure, the overall internal controlframework and enterprise risk management framework6each stage. Commercialbanks as special business risk from the date of its establishment on always faced withvarious risks. Therefore, risk identification, prevention, sustained release,management has always been the eternal subject of commercial banks. Commercialbanks continue to strengthen through the formal internal control management,improve the internal control system, to improve the ability to cope with risk.Agricultural Bank of China was listed as the country ’s oldest and last of the fourmajor state-owned commercial banks, the robustness of the relationship between itsoperating stability of the country and economic order. In recent years, the AgriculturalBank although the internal control system construction has taken a number ofmeasures, has made some achievements, but compared with the other threestate-owned commercial banks, internal control and management level there are somegaps, especially in2013Agricultural Bank vice Yang Kun corruption case shockedpeople in the world, which is fully exposed to the Agricultural Bank of internalcontrol deficiencies still exist in the management process, these defects will directlythreaten the stability of the sound operation of the Agricultural Bank and the wholesocial and economic order. Based on this, the Agricultural Bank chosen for the study,conducted a study of its internal control issues.Articles in management, auditing, accounting and other related disciplines onlysystem based on learning theory in today’s world of internal controls and foreigncommercial banks’ internal control practices, using a combination of theory andpractice methods from the internal control environment, risk assessment, controlactivities, information and communication, monitoring and evaluation of the fiveelements of internal control perspective, according to " ask questions-analysis of theproblem-to solve the problem," the idea of the Agricultural Bank of internal controlswere studied. The article first summarizes the status and operation of the AgriculturalBank of the status of implementation of internal control, on this basis, analyzes theproblems of internal control of the Agricultural Bank, and finally, with " Basic Standards for Enterprise Internal Control ", the Agricultural Bank of suggestions toimprove internal controls.