A Study On Optimizing Internal Control In Shanxi Branch Of Postal Savings Bank Of China

Effective internal control is the basis for safe and stable operation of a commercial bank,and it helps to ensure the reliability of the commercial bank's operational and financial management reports.Shanxi branch of Postal Savings Bank has established a relatively comprehensive internal control system to ensure accomplishment of working goals.But there are still many problems in the implementation process: in terms of internal control environment,the structure design is not scientific enough,human resource management is not systematic,and staff's awareness is yet to be enhanced;in terms of internal control activities,the internal organization is not reasonable enough and duties are not clearly divided;with respect to information and communication,there is little effective communication between bank branches,and information is often obstructed between superiors and subordinates;in regard to supervision and evaluation,internal auditing department is in short of independence and authority,and the auditing methods need to be improved.Therefore,based on internal control theories and practices at home and abroad,targeting the existing problems,this thesis provides methodologies,principles and objectives of internal control,analyzes problems and proposes strategies from aspects of internal control environment,activities,information exchange and supervision and evaluation.The main strategies include improving corporate management system,optimizing business procedures,constructing scientific frame structure of risk management and upgrading supervision ability,etc.The last part of this thesis includes some suggestions for strategy implementation and an effectiveness analysis.