Research On The Internal Control Of City Commercial Banks

In recent years,the financial system reform has advanced.Our country centers on preventing the financial risks,servicing real economics and deepening institutional reform,and has obtained obvious effects in all aspects.In the increasingly fierce competition,the small banks,especially city commercial banks through their own efforts have an important impact on many aspects,such as social economy,finance and so on,which can promote the diversified development and opening of the banking,enhance the allocation efficiency of financial resource,resolve the financial risks formed by history,and play an important role in the development of local economy.However,the internal control system and risk management mechanism of urban commercial banks are not very sound,which often lead to appearing violation operation and illegal problem.Therefore,improving the internal control system of urban commercial bank will play a decisive role in the management of commercial banks.The study shows that although the internal control system of Bank G has played a certain effect,it still exposed some problems such as weakness management and imperfect control,which restricts the continuous development of bank G in a large part.In order to ensure the safe and effective operation of its assets,the truth and reliability of accounting information and the normal development of economic activities,we must improve the internal control system of the bank,propose targeted solutions to weak links and realize the effectiveness of internal control,which can raise economic benefits.This paper dives deep into the existing internal control system of Bank G through analyzing the existing internal control status and adopting the COSO committee's internal control framework,points out disadvantages,and proposes measures.In order to promote the long-term,sound and steady development in Bank G,we need enhancing the construction of internal control environment and supervision in Bank G,establishing effective accounting system,strengthening risk assessment and early warning mechanism,improving internal management level,establishing internal evaluation incentive mechanism and smooth channels of information communication,strengthening the mutual promotion of personnel and the environment,establishing an effective risk control management mechanism,improving the execution of internal control activities,playing independent roles in supervision and evaluation,and ensuring to achieve business goal.