The Research On The Internal Control System Of Corporate Credit Business Of A Commercial Bank

With the financial institutions's unlocking loan interest rate, China moves into a new era of "interest rate liberalization". In 2015, China is also likely to liberalize its deposit rate. Interest rate liberalization makes the bank spreads lower and the market highly competitive. For some time, Commercial banks in China will still maintain their profitability in credit business. Corporate credit, with a large proportion in credit assess, is the primary source of Commercial bank. Compared with personal credit, Corporate credit is loaned with more capital and more risky. Once it can't be taken back, it would bring huge loses to the bank. As an important means of controlling Corporate credit risks, internal control should be further researched.This paper studies on Commercial Bank A, by analyzing the internal control system and execution status quo of Commercial Bank A. It presents suggestions on the existing problems found in bad cases. At first, by showing the five elements of internal control environment, risk assessment, control activities, information and communications, internal supervision, the author introduces its internal control system, including Human Resource Management, Credit Management, Electronic Management, and a simple analysis of the implementation of the internal control system. Then the author of the thesis studies the problems existing in internal control system. At present, the main problems of Commercial Bank A are as follows:the internal control atmosphere is not strong, personnel quality needs to improve, post-loan management is not in place, the authenticity of information transfer is not enough, internal supervision is not independent. The author illustrates these problems with real cases and analyzes causes of these problems. After that, in view of the existing problems, the author proposes perfect solutions, including creating a favorable credit internal control environment, strengthening credit personnel team construction, enhancing employee's risk awareness, doing well in post-loan management.