我国经济和金融市场的发展推动着各类商业银行也在迅速成长，同时，商业银行 间的竞争也更加激烈，如果商业银行缺乏有效的内部控制，就可能出现因内外部欺诈、 流程不规范等问题而导致的银行利益受损。加强内部控制，提升商业银行防范内外部 风险的能力，是商业银行需要大力改进和完善的领域，具有十分积极的意义。本文以 徽商银行 ZY 支行为例，通过分析其内部控制中存在的问题，提出其加强内部控制的 解决措施，提升其经营质量。 本文首先从内控环境、风险评估、控制活动、信息与沟通和监督现状对徽商银行 ZY 支行的内控现状进行了分析，指出了该行内部控制的目标。其次，本文对徽商银 行 ZY 支行存在的问题进行了分析，指出该行面临着支行高管缺乏风险管理意识，人 才队伍建设亟待加强；评估技术方法落后，预警能力待提升；信用风险缓释措施单一， 操作风险发生频次较高；存在信息孤岛，信息系统防护措施不完善，以及监督领域存 在内审薄弱的问题。同时也指出产生上述问题的原因主要是内部控制文化的缺失，员 工风险意识不强，专业性人才的缺乏，全面风险管理系统不完善等内部因素。基于上 述分析，本文从提升支行高层的内控意识，加强人力资源建设；完善业务风险评估体 系，充分预估宏观和微观风险，建立和完善预警系统；完善信用风险缓释工具，健全 操作风险管理手段；强化信息互联互通和大数据的应用，加强信息系统安全防护；加 强内控工作的权威与独立性，建立三级防范体系等几个方面制定了优化方案。 本文基于内部控制相关理论，结合徽商银行 ZY 支行的实际情况提出了针对性的 方案，也为类似商业银行在提升内控水平和经营质量提供了一定的参考和借鉴。具有 一定的理论和实践意义。 关键词：商业银行；内部控制；COSOI ABSTRACT The development of our country's economy and financial market promotes the rapid growth of all kinds of commercial banks. At the same time, the competition among commercial banks is more intense. If commercial banks lack effective internal control, there may be problems such as internal and external fraud, irregular process and so on, which may lead to the loss of bank interests. Strengthening internal control and enhancing the ability of commercial banks to guard against internal and external risks are areas that commercial banks need to improve and improve, which has a very positive significance. This paper takes the ZY branch of Huizhou Merchant Bank as an example to analyze the problems existing in its internal control and put forward the measures to strengthen its internal control so as to improve its operation quality. This paper first analyzes the internal control status of the ZY branch of Huizhou Commercial Bank from the internal control environment, risk assessment, control activities, information and communication, and supervision, and points out the internal control goals of the bank. Secondly, this paper analyzes the problems existing in the ZY branch of Huishang Bank and points out that the bank faces the lack of risk management consciousness of the branch executives, and the talent team construction needs to be strengthened. The assessment technology and methods are backward, and the early warning ability needs to be improved; The credit risk release measures are single and the frequency of operation risk is high. Information islands exist, information system protection measures are not perfect, and there are problems in the field of supervision. At the same time, it also points out that the reasons for the above problems are mainly internal factors such as the lack of internal control culture, the lack of employee risk awareness, the lack of professional talents, and the imperfect comprehensive risk management system. Based on the above analysis, this paper strengthens the construction of human resources by raising the internal control consciousness of the senior management of the branch; Improve the business risk assessment system, fully estimate macro and micro risks, and establish and improve the early warning system; Improve the credit risk release tools, improve the operation of risk management means; We will strengthen information connectivity and the application of big data, and strengthen the security and protection of information systems.II Several aspects, such as strengthening the authority and independence of the internal audit work and establishing a three-level preventive system, have formulated an optimized plan. Based on the theory of internal control, this paper puts forward a specific plan based on the actual situation of the ZY branch of Huizhou Commercial Bank. It also provides some reference and reference for similar commercial banks to improve their internal control level and business quality. It has certain theoretical and practical significance. KEYWORDS: Commercial Banks； Internal Control； COSO1 目 录 第一章 绪论.................................................................................................1 第一节 研究背景、目的与意义...............................................................................1 一、研究背景...........................................................................................................1 二、研究目的与意义...............................................................................................1 第二节 国内外研究现状.............................................................................................2 一、关于内部控制的文献综述...............................................................................2 二、关于商业银行内部控制的文献综述...............................................................3 三、国内外文献的评述...........................................................................................3 第三节 研究内容与方法.............................................................................................5 一、研究内容...........................................................................................................5 二、研究方法...........................................................................................................6 第二章 相关理论基础...............................................................................7 第一节 内部控制理论的发展.....................................................................................7 第二节 内部控制的目标与作用.................................................................................8 第三节 COSO 内部控制五要素 .................................................................................9 第四节 我国商业银行内部控制...............................................................................11 第三章 徽商银行 ZY 支行内部控制现状分析.....................................13 第一节 徽商银行 ZY 支行概况................................................................................13 一、徽商银行 ZY 支行简介..................................................................................13 二、徽商银行 ZY 支行经营状况..........................................................................14 三、徽商银行 ZY 支行内部控制的组织结构......................................................14 第二节 徽商银行 ZY 支行内部控制现状分析........................................................15 一、控制环境现状.................................................................................................15 二、风险评估现状.................................................................................................17 三、控制活动现状.................................................................................................182 四、信息与沟通现状.............................................................................................20 五、监督现状.........................................................................................................20 第三节 徽商银行 ZY 支行内部控制目标................................................................21 第四章 徽商银行 ZY 支行内控存在的主要问题和原因分析...........22 第一节 风险评估领域存在的主要问题...................................................................22 一、评估技术方法落后.........................................................................................22 二、预警能力待提升.............................................................................................22 第二