Research On The Improvement Of Internal Control System In CCB JiLin Branch

At present,China's economic situation is generally stable,stable,and changeable.In the future,the economic growth will slow down,the leverage ratio will stabilize and decline,and the risk of asset price correction will be great.The economy is in a stable leverage and down leverage channel,and the internal control management capability of commercial banks is particularly important.At the same time,with the development of domestic and international economic conditions,regulatory environment,and scientific and technological levels,the theoretical research and regulatory practice of internal control has continued to develop.Internationally,the COSO Committee released the updated “Internal Control –Integration Framework” in 2013,which clarified the three objectives of internal control,namely,operational objectives,reporting objectives and compliance objectives.According to the five-dimensional dimension of internal control,the previous edition will be The basic conceptual content evolved into 17 specific principles.Domestically,in 2014,the Banking Regulatory Commission revised and issued the “Guidelines for Internal Control of Commercial Banks”,which put forward more specific and more operative requirements for the duties,measures,guarantees,evaluation and supervision of the internal control of the banking industry.How to control the internal control of the internal control system in accordance with the advanced internal control theory and implement the regulatory rigidity requirements,organically integrate with the actual management and improve the effectiveness of internal control,is an important management issue worthconsidering.Commercial banks have established a sound internal control system to maintain financial market stability at the national level.From the perspective of their own operations,they can meet the rigid requirements of regulatory agencies,maintain their steady development,and enhance their core competitiveness.This paper uses the literature analysis method and the case study method to study the internal control system of the Jilin Branch of the Construction Bank.Firstly,it introduces the status quo of the internal control of the Jilin Branch of the Construction Bank.The status quo of the internal control system of the Jilin Branch of the Construction Bank and the status of internal control evaluation From two angles,it outlines the actual situation of internal control management of Jilin Branch.Secondly,it analyzes the following problems in the internal control of the Jilin Branch of the Construction Bank: from the perspective of the internal environment,it mainly reflects the lack of human resources in the internal control management and the implementation of the responsibility of the business department;from the problems of the control measures,Mainly due to insufficient control in the prior matter;from the aspect of risk assessment,the problem lies in the lack of ability of risk assessment and identification,the strategy of risk assessment and identification is too solid and simple,and the initiative of risk management is insufficient;from the aspect of information communication Look,the problem is that there is no unified risk information sharing platform and the level of automation of information transmission is low.At the same time,the reason for the problem is that the internal environment is neglected,the responsibility of the business department is not implemented,the relationship between internal control and compliance management has not been clarified,the cost is limited,the automation control measures are insufficient,and the incentive policies are insufficient.Finally,from the perspectives of optimizing the internal environment,promoting comprehensive risk management,and establishing a scientific internal supervision system,the countermeasures forimproving the internal control system of the Jilin Branch of the Construction Bank are given.It is expected that this paper will help the CCB Jilin Branch to improve its internal control system.