Research On The Improvement Of The Internal Control Of Commercial Bank Branch Under The New Situation

The branch of commercial bank has a special link in the whole bank's internal control system,which not only has the characteristics of linkage,comprehensiveness,concealment and lag,but also plays an important role in the whole bank's internal control system(the executive of the general bank's internal control is the supervisor of the internal control of the bank).However,the Commercial Bank branch is a high debt,high risk and high sensitive industry,because the branches of commercial banks have many branches,they are widely distributed,and the business is tedious.Therefore,the commercial bank branches have exposed different degrees of defects in the implementation of internal control.Especially in the background of the new situation,commercial banks are no longer a country,but a double attack on the external macro-economic environment and industrial environment,and there are a variety of problems inside themselves,such as the one-sided emphasis on performance,the existence of an imperfect business process,the risk of ignoring internal control and the risk point of ignoring internal control.The implementation of internal control is not enough,supervision is not in place,and improvement is not timely.These internal and external challenges and problems make the branches of commercial banks exposed more risks,and the case of MS bank's "fake finance" is one of them.The "fake finance" case is a typical example of financial chaos due to its bad nature,large amount involved and wide involvement.On the one hand,the case of "fake financial management" shows the defects of the internal control of commercial bank branches in the new situation,that is,although the internal control design is more perfect,because the branch emphasizes the performance and the pursuit of rapid development,it ignores the importance of internal control so that the internal control of the bank has been repeated many times because of poor execution.The prison Council punishes.On the other hand,it also indicates the importance of increasing the level of the internal control of the branch,that is,to improve the level of the internal control of the branch is the responsibility of the management of commercial banks,the important guarantee for the stable operation of commercial banks,and an indispensable hub for the rapid economic development.Therefore,it is particularly important and necessary to study the internal control of commercial bank branches.In this paper,based on the present situation of commercial bank industry under the new situation,internal control implementation status and MS bank internal control self assessment,there are important defects are described in data is used to demonstrate the commercial Banks internal control improvement is needed.At the same time analyzed the commercial bank branches in the internal control design and implementation of special points,from 2017 the COSO enterprise risk management framework,new way of thinking and combining with MS Banks "fake money",expounds on the case,describe the wealth-management business flow chart,find the illegal path,the dominant recessive risk points,make risk prevention and control of matrix analysis,to MS bank internal control execution situation of comprehensive,multifaceted analysis,and further analyses the deep reasons of the "fake money" case,namely the branches of the internal control existing governance,strategy,performance,control and communication on the execution of the five levels of defects,aiming at the existing problem of the commercial Banks internal control and financial case reflects the branches of the internal control of the five aspects of defects,accordingly from the main body,strategic layer,business layer three levels put forward Suggestions for improvement.