Research On The Internal Control Evaluation System Of Rural Commercial Banks

In recent years,the financial risk of China’s banking industry has gradually increased,and bank supervision departments at all levels pay more attention to the construction and evaluation of internal control system.The laws and regulations related to the internal control of commercial banks have been promulgated,which indicates that the supervision departments at all levels begin to pay attention to the construction and evaluation of the internal control system of commercial banks and Rural commercial bank.The Rural commercial bank is a part of our country’s rural economic and financial,and perfecting the internal control evaluation system of the Rural commercial bank is helpful to further supervise and appraise the internal control of the Rural commercial bank.This article based on the previous research and relevant theories of commercial banks ’ internal control,then applies the analytic hierarchy process and fuzzy comprehensive evaluation method to the evaluation of the internal control of the Rural commercial bank,and then constructs the dynamic evaluation system of the internal control of the Rural commercial bank.The index elements of the dynamic evaluation system are carried out according to the five elements of the internal control of the COSO framework,and combined with the content of the relevant rules and regulations of the Commercial Bank’s internal control evaluation,the index elements are refined,and the score of each indicator factor is the rolling data of this quarter and the previous quarter The weights of each indicator are determined by the data for this quarter.Using AHP to determine the weights of each index,applying fuzzy comprehensive evaluation method to determine the score of each index,finally,calculate the score of the internal control evaluation of the Rural commercial bank.Applying the dynamic evaluation model of internal control to the evaluation of the internal control of Y-farming firm,through the processing of the score of each index factor,the final score is obtained,and the advantage and disadvantage of the internal control of Yfarming firm are analyzed.The results show that Y-farming firms score lower in risk identification and evaluation and internal control supervision,therefore,this paper mainly aims at revealing the problems in these two aspects,and puts forward some corresponding improvement suggestions.