会计学院知识库

With the current international context, the impact of the financial crisis has led to a major crisis in banks, which has quickly spread to the entire world. Commercial banks are a key sector in the entire financial system and determine the economic development of a country to a certain extent. The status quo and development prospects of the country. At the same time, banks are risk-averse enterprises. The safety of the bank's funds determines whether the interests of depositors and shareholders are complete. Therefore, a sound internal control system is particularly important to the banking industry, and strict internal control mechanisms are needed to reduce and eliminate risks. Therefore, in the process of national economic development, doing a good job of internal control of commercial banks is an important guarantee for the national economy and the people's livelihood.

This paper collects relevant information and data on the internal control of Agricultural Bank A branch, analyzes the construction and operation process of the internal control system of Agricultural Bank A branch, finds the problems in internal control, analyzes the reasons, and proposes improvement measures. In order to fundamentally eliminate a series of risks caused by imperfect internal control, so that the safety, efficiency and liquidity of the bank are guaranteed. The first part is about the introduction, starting from the background of the article research,  telling the significance of the research and research methods of this paper, and summarizes the research on internal control of commercial banks at home and abroad. The second part is the general situation of internal control of commercial banks, including some theoretical basis of internal control, development course, the meaning of internal control of commercial banks, components and basic framework.The third part is the current situation of internal control of A Branch of Agricultural Bank of China. Use the internal data of Agricultural Bank A branch to calculate and organize the charts, etc.Then analysis of the problems existing in the internal control and the causes, mainly studying the defects existing in the internal control of A Branch of Agricultural Bank of China, and analyzing the causes from the internal and external aspects. The fifth part on the basis of analysis, in view of the existing problems, from the optimization of the internal control environment, strengthen the risk assessment work, ensure the effectiveness of control activities, improve the efficiency of information communication, strengthen the role of internal supervision and other aspects of the measures to improve the internal control of A Branch of Agricultural Bank of China.