Research Of Internal Control On Credit Business Of The Shanghai PuDong Development Bank-S Branch

As one of the most important business of the commercial banks,credit business brings a lot of profits.But with the development of financial globalization,credit business has become a double-edged sword.On the one hand,it does enhance the competitiveness of the bank.On the other hand,in order to ensure profit the bank may expand the scale of the credit business and improve the proportion of the credit assets,if the internal control system couldn’t be used totally,profit couldn’t be create and may bring more loss to the bank.The examples of due to these mistakes lead to the huge loss to the bank is not rare.So,as the effective way to precaution the risk and control the credit business risk,complete the internal control system is necessary.In the meantime,since the Shanghai Pudong development bank has been appear on the market,the higher requirement of the management of the branch banks’ credit business has been put forward.S branch as the primary branch has play a significant role in local place.Therefore,under the double pressure,it is necessary to research the situation of the internal control and analyze the problem which are exist in the system and put forward the suggestion which are aimed to these problem.The article,take the Shanghai Pudong development bank--S branch as the research object.Then take the internal control theory and the risk control theory as the basis theory.In order to analyze the present situation of the credit business internal control,I take the method of field investigation and analyze the development of the credit business、risk assessment system、the credit business process operation、credit business credit system and others.Then,based on the COSO internal control framework,analyze the deficiency of the environment of internal control、risk assessment and recognition、internal control measures、information feedback and communication、supervision and self-assessment.The last two chapters mainly analyze the suggestion of the deficiency of S branch’s internal control and the assurance measures.Lastly,hope the research of the article could be referenced by S branch,because it could help S branch complete the credit business internal control system、enhance the ability to resist risk、improve industry competitiveness and the market share.