Research On Internal Control Evaluation Of Agricultural Bank Of China LS Branch Based On Fuzzy Comprehensive Evaluation Method

Commercial banks are the key to the development of China’s financial system,and their smooth operation is related to the healthy development of China’s national economy.At present,the internal control level of commercial banks in China is relatively good,but while developing internal control,attention should also be paid to the evaluation of internal control.Moreover,currently,research on internal control evaluation of banks in China mainly focuses on the level of the head office and branches,neglecting the internal control of grassroots banks at the branch level,and the internal control evaluation system of branches is often not complete.Therefore,this thesis analyzes the current situation of internal control in branches,combines the theory of internal control,and combines the drawbacks of existing internal control systems to continuously improve the internal control system of branches,thereby promoting the overall systematic and stable development of banks.Therefore,it is necessary to conduct in-depth research on the internal control evaluation of Agricultural Bank of China branches.This thesis takes the LS branch of Agricultural Bank of China as an example.By reviewing relevant normative documents,reading a large amount of domestic and foreign literature,and combining methods such as on-site research and expert interviews,the thesis obtained first-hand data on the internal control evaluation of Agricultural Bank of China’s LS branch,and found weak links and shortcomings such as poor subject independence in its internal control evaluation.Secondly,in response to the existing problems in the internal control evaluation of Agricultural Bank of China LS Branch,a comprehensive,systematic,detailed,and operable evaluation index system has been constructed based on the COSO framework.Among them,internal environment,risk assessment,control activities,information exchange,and internal supervision are primary indicators.Based on the specific internal control status of Agricultural Bank of China LS Branch,the first level indicators were subdivided into twenty second level indicators and sixty-three third level indicators,and a profound analysis was conducted on the evaluation of the bank’s internal control.Finally,the current implementation status of each specific indicator in Agricultural Bank of China LS Branch was obtained through a survey questionnaire.By using the method of order relationship analysis to determine the weight of indicators,the results of the internal control evaluation of Agricultural Bank of China’s LS branch were obtained.The results showed that the internal environment evaluation of Agricultural Bank of China’s LS branch was the best,while the control activity results were the worst.The management of Agricultural Bank of China’s LS branch should focus on control activities.This study found that the internal control evaluation of Agricultural Bank of China still relies on the superior bank,and the evaluation subject is not independent enough.At the same time,there is a lack of corresponding evaluation personnel.Specific measures are proposed to improve the internal control level of LS branch,which can also provide some reference and reference for improving the internal control,regulatory capacity,and operational level of commercial banks in China.