Research On The Optimization Of Internal Control Performance Appraisal System Of Bank B

In recent years,domestic commercial banks have developed rapidly and have put forward higher requirements for internal control.Although the China Banking and Insurance Regulatory Commission has formulated relevant policies and urged banks to establish a relatively complete internal control system,due to the inadequate performance appraisal of the banks,they failed to promote the effective implementation of relevant requirements by the grassroots units,resulting in major violations of laws and regulations by commercial banks in recent years Frequent problems have seriously hindered the realization of business strategic goals.Commercial banks’ optimization of the performance appraisal management of internal control is not only a need for improving the level of internal control,but also an inevitable choice for its long-term development.This paper takes Bank B as a case,and on the basis of BSC,internal control,OKR and other theories,conducts research on the optimization of the internal control appraisal system through expert interviews and questionnaires.Through questionnaire survey,internal control problem data analysis,internal control responsibility and evaluation index comparison,the current internal control appraisal system of Bank B was diagnosed,and the evaluation content and business strategy were not fully integrated,and the evaluation index did not effectively cover job responsibilities and typical problems,and comprehensive evaluation and evaluation There are five problems: lack of security and informatization,lack of guidance and support in the assessment process,and lack of application standards for assessment results.In response to existing problems,on the one hand,the assessment index system is optimized based on BSC.First,draw a map of internal control strategy based on Bank B’s business strategy,and then combine work responsibilities and typical issues to decompose and formulate evaluation indicators from the four latitudes of finance,customers,internal processes,learning and growth.Secondly,set the AHP fuzzy comprehensive evaluation standard,and finally pass empirical evidence.Test and optimize the new index system.On the other hand,based on OKR,we developed an internal control assessment management system to optimize the assessment implementation process.Through the three modules of task management,performance display,and result application,a closed loop of internal control tasks under the guidance of the branch is established to realize the information processing of evaluation and result display,determine the application standards of the evaluation results and ensure the implementation.