Research On The Improvement Of Internal Control Management Of Agricultural Bank C Branch

In recent years,following the development of international economy and finance,the development trend of China's commercial banks has slowed down,coupled with the pressure of Internet finance,the problems left over by commercial banks in the past have gradually been exposed,major,medium and small commercial banks frequently break out major cases,involving a growing amount of money,and regulatory agencies such as the Banking Regulatory Commission have been constantly promulgated.Regulatory policy,a large number of tickets issued,but this cannot happen frequently.The reason is still the internal management mechanism of commercial banks.The internal control management of commercial banks has become the basis for commercial banks to prevent risk cases.As a branch of the first-class city of state-owned commercial banks,Agricultural Bank of China(ABC)C Branch is very important to strengthen the internal control management in order to gain a foothold in the competition.This paper takes Agricultural Bank C Branch as the main research object,investigates and studies the internal control management of Agricultural Bank C Branch.Combining the five elements of control within the framework of COSO,this paper analyzes the organizational structure,internal control system,risk assessment,supervision and evaluation of the C branch of Agricultural Bank of China,and finds that there are various problems in the internal control management of the C branch,such as the backward management ideology and the lack of attention in the internal control environment.Management reform to improve the internal control environment;control activities and risk assessment management confusion,unclear division of responsibilities and other issues,hoping to adjust the performance appraisal system to manage the chaos of the defects,while improving the risk assessment strategy to control activities;information and communication departments exist in the transmission of information is not smooth.In the aspect of supervision and evaluation,there are some problems,such as oversight and inspection in a mere formality,inadequate rectification and so on.In order to ensure the smooth implementation of various strategies,this paper from the organization,system,manpower,funds four aspects of the formulation of safeguard measures for internal control management to help further enhance the competitiveness of C Branch.