A Case Study On The Internal Control Of Credit Business Of K Rural Commercial Bank

Credit business is the traditional business of commercial banks and the "cornerstone" of the development of commercial banks.Interest income of credit business accounts for the vast majority of the total income of commercial banks.Maintaining the stability of the operation of credit business is of great significance to the sustainable development of commercial banks.However,in recent years,the credit business problems of rural commercial banks have become prominent,and loan irregularities and other cases occur frequently.By the end of 2018,the non-performing loan rate of rural commercial banks is 3.96%,which is higher than the average level of the national banking industry,and also higher than other types of banks.It has a very negative impact on the operation and development of rural commercial banks.Improving the internal control of credit business of rural commercial banks has become one of the fundamental ways to solve the credit problem.This paper takes the credit business of K rural commercial bank as the research object.Starting from the credit business process,this paper conducts a case study of the internal control status of the bank's credit business in three stages: pre-event,in-event and post-event.Based on the COSO internal control integration framework and the internal control requirements of commercial banks in China,it evaluates whether the internal control elements of the bank's credit business exist,whether they are effective,and whether they play a role together at the enterprise level.Finally,aiming at the problems found,combining with the characteristics of K rural commercial bank's credit business,this paper puts forward targeted optimization suggestions to help the bank to establish a suitable business system and process,so as to improve the efficiency and effectiveness of internal control.