Research On Audit Internal Control Of YZ Rural Commercial Banks

With the development of China’s economy,various industries and fields are changing rapidly,and the risks faced by commercial banks,with the development of economic technology and the acceleration of the liberalization,innovation and integration of the financial market,are becoming more and more diversified,Due to the characteristics of structuring and complexity,the failure of internal control of commercial banks caused by this has been on the rise year by year,and the importance of the effectiveness of the internal control system has become increasingly prominent.In order to promote the establishment and improvement of the internal control system of commercial banks,my country has successively issued the "Trial Measures for the Evaluation of Internal Control of Commercial Banks" and the "Guidelines for Internal Control of Commercial Banks" to promote the development of the internal control of commercial banks in my country and strengthen the bank’s approach to risk,to ensure the security and stability of the banking system.Rural commercial banks are the key institutions that serve the "Sannong" in my country,and are also an indispensable and important part of the financial system.With the deepening of the reform and opening up of financial reforms,the diversification of the financial market has continued to deepen,and the banking business of major joint-stock commercial banks has deepened,deepening the intensity of competition in the financial market in the rural sector.However,compared with the major joint-stock commercial banks,the construction of the internal control system of rural commercial banks is obviously backward due to the late start of the reform and development of rural commercial banks,insufficient capital,and backward risk prevention measures.Although my country’s current economic and economic development is in good shape,the level of urbanization in my country has not yet reached a very high level,and the rural economy still occupies a high proportion of my country’s overall economy.Therefore,continuously promoting the development of agriculture,rural areas and farmers and providing more efficient and convenient services for small and micro enterprise financing,rural commercial banks have very significant advantages over other joint-stock banks.very important and urgent.This paper mainly studies the internal control problems existing in the daily operation of rural commercial banks in my country,and selects Jiangsu YZ rural commercial bank as a case to carry out specific analysis,using COSO analysis framework theory,respectively from the internal control environment,risk identification Analyzed the current status of internal control of YZ rural commercial bank from five aspects:evaluation,control activities,information and communication and internal supervision,and found that its internal control status is generally effective,but with the change of internal and external environment,the existing internal control system exists.Through questionnaire survey and interview analysis,it is found that YZ Rural Commercial Bank has some problems,such as substandard staff quality,lack of internal control and compliance culture,absence of risk identification and evaluation,imperfect risk identification system,unreasonable control system design,low implementation of control activities,imperfect information sharing mechanism,low information transmission efficiency,and lack of effective internal audit.The reasons mainly include deviation in thinking and understanding,unreasonable personnel structure and low applicability of the internal control system,and propose improvement plans for the problems.The specific measures mainly include establishing and optimizing the internal control environment,improving the risk assessment system,strengthening the internal control activities,improving the information communication system,and strengthening the supervision of internal control.