金融是国家经济的重要组成部分，商业银行是金融的重要构成元素。随着经济的产 业结构在不断优化升级，互联网金融业的崛起，商业银行也面临着转型升级。移动互联 网、云计算、大数据、人工智能、区块链等新技术快速发展，以及在此基础上产生的金 融科技，改变了商业银行的发展模式，商业银行智能化发展开始起步，智慧银行应运而 生。智慧银行凭借其业务处理的智能化、数据处理的精准化以及服务群体的大众化，既 顺应了新技术发展的时代潮流，也应对了互联网金融企业对传统商业银行的冲击。因此， 智慧银行的构建逐渐成为商业银行的主要战略方向之一。然而，任何事物的发展过程中 机遇与挑战总是相伴而生的，智慧银行业务在发展的过程中也会存在种种问题，内部控 制问题就是其中之一。内部控制关系着智慧银行业务的长久健康的发展，值得我们关注。 本文基于以上研究背景，以商业银行内部控制理论和风险管理理论为基础，结合自 身多年的商业银行二级分行及基层网点的工作经验，对K分行在智慧银行业务在内部控 制方面的发展现状存在的问题及原因进行分析。分析显示，K分行智慧银行业务存在着 内部控制环境不完善；关键环节建设存在缺陷，业务信息反馈评价机制缺失、潜在风险 管理存在短板；监督约束机制不完善等问题。并在分析基础上，进而尝试提出K分行应 该从内部控制环境、风险管理、业务操作、关键环节建设、信息与沟通、监督管理等方 面进行智慧银行业务的内部控制优化。从而使K分行的智慧银行业务发展更加健康、长 远，实现K分行发展的“第二曲线”。 智慧银行业务的发展为商业银行业务的发展变革提供了清晰的思路，本文通过对JS 银行K分行智慧银行业务的内部控制问题研究，为K分行智慧银行业务以后健康可持 续发展提供一些指导，并为我国商业银行智慧银行业务的研究提供参考和借鉴。 关键词：商业银行，内部控制，智慧银行业务，风险管理 III ABSTRACT Finance is an important part of the national economy, while commercial banks are important elements of finance. With the continuous optimization and upgrading of the industrial structure of the economy as well as the rise of the Internet financial industry, commercial banks are also facing transformation and upgrading. The rapid development of mobile Internet, cloud computing, big data, artificial intelligence, block chain and other new technologies, and the financial technology produced on this basis has changed the development mode of commercial banks, the intelligent development of commercial banks began to start, intelligent banks came into being. With the intelligence of its business processing, the precision of data processing and the popularization of the service group, the intelligent bank is not only compliant with the current trend of the new technology, but also tussling with the impact of the Internet financial enterprise on the traditional commercial bank. Consequently, the construction of intelligent banks has gradually become one of the main strategic directions of commercial banks. However, opportunities and challenges are always accompanied in the process of the development of anything, and there will also be a variety of problems in the process of the development of intelligent banking, one of which is the problem of internal control. Internal control is related to the long-term and healthy development of intelligent banking business, which is worthy of our attention. According to the above research background, based on the internal control theory and risk management theory of commercial banks, and combined with the working experience of secondary branches and grass-roots branches of commercial banks for many years, this paper analyzes the problems and causes of the development status quo of K branches in the internal control of intelligent banking business. The analysis shows that there are some problems in the business of intelligent bank in K branch, such as the imperfect internal control environment, the defects in the construction of key links, the lack of feedback evaluation mechanism of business information, the deficiency of potential risk management, and the imperfection of supervision and restraint mechanism. On the basis of analysis, furthermore, it is proposed that K branch should optimize the internal control of intelligent banking business from the aspects of internal control environment, risk management, business operation, key link construction, information IV and communication, supervision and management, etc. So that the development of intelligent banking business of K branch is healthier and longer term, and “the second curve” of K branch development can be realized. The development of intelligent banking provides a clear idea for the development and change of the business of commercial banks, through the research on the internal control of K branch intelligent banking business of JS bank, this paper not only provides some guidance for the healthy and sustainable development of K branch intelligent banking business, but also provides new experience and reference for the research of intelligent banking business of commercial banks in our country. KEY WORDS: Commercial Bank,Internal Control,Intelligent Banking, Risk Management V 目 录 摘要........I ABSTRACT........................III 1 绪论.....1 1.1 选题的背景及意义......1 1.1.1 选题的背景..........1 1.1.2 选题的意义..........2 1.2 文献综述......................3 1.2.1 商业银行内部控制相关研究.............3 1.2.2 智慧银行相关研究.............................4 1.2.3 文献述评..............5 1.3 研究思路和方法..........6 1.3.1 研究思路..............6 1.3.2 研究方法..............7 1.4 创新与不足..................8 2 相关概念和理论基础........9 2.1 智慧银行相关概念......9 2.2 内部控制理论............10 2.3 风险管理理论............10 2.4 公司治理理论............11 3 JS银行K分行智慧银行业务内部控制现状.13 3.1 JS银行K分行概况...13 3.1.1 JS银行K分行概况简介...................13 3.1.2 JS银行K分行组织结构...................13 3.2 JS银行K分行智慧银行业务发展现状..14 VI 3.2.1 JS银行K分行智慧银行业务发展历程..........................14 3.2.2 JS银行K分行智慧银行业务发展现状..........................16 3.3 JS银行K分行智慧银行业务内部控制概述.........................19 3.4 JS银行K分行智慧银行业务违规现象..20 3.4.1 代客操作............20 3.4.2 制度、系统控制存在缺陷...............21 3.4.3 授权未严格审核相关信息...............21 3.4.4 日常管理不规范22 4 JS银行K分行智慧银行业务内部控制存在问题及原因分析....23 4.1 智慧银行业务内部控制环境不完善.......23 4.1.1 内部控制制度制定存在滞后性.......23 4.1.2 综合性人才储备不足.......................23 4.1.3 业务协同机制未有效建立...............24 4.1.4 原因分析............24 4.2 智慧银行业务关键环节建设存在缺陷...25 4.2.1 智慧柜员机业务管理机制不完善...25 4.2.2 传统的目标管理影响内部控制制度的执行..................26 4.2.3 操作风险形势依然严峻...................27 4.2.4 原因分析............28 4.3 智慧银行业务信息反馈评价机制缺失...29 4.3.1 信息反馈和沟通不及时...................29 4.3.2 缺乏有效业务体验反馈机制...........30 4.3.3 原因分析............31 4.4 智慧银行业务潜在风险管理存在短板...31 4.4.1 面临外部风险更加多样化...............31 4.4.2 外部监管力度加大...........................31 4.4.3 认识和抵御风险能力较弱...............32 4.4.4 系统性风险概率提升.......................32 4.4.5 原因分析............33 VII 4.5 未形成有效的监督约束机制...................33 4.5.1 员工激励和约束机制不完善...........33 4.5.2 没有建立有效的业务监管机制.......34 4.5.3 原因分析............35 5 JS银行K分行智慧银行业务内部控制优化建议........................37 5.1 完善智慧银行业务的内部控制环境.......37 5.1.1 建立动态化的管理机制...................37 5.1.2 建立权责分明的合作体系...............38 5.1.3 加强人才资源管理...........................38 5.1.4 加强内控合规文化建设...................39 5.2 提升智慧银行业务问题发现能力...........40 5.2.1 梳理完善内部控制指标...................40 5.2.2 构建常态化的内部控制评价机制...41 5.2.3 建立突出问题通报机制...................42 5.2.4 提升发现问题能力...........................42 5.2.5 建立问题整改机制...........................42 5.3 完善智慧银行业务信息沟通机制...........43 5.3.1 提升信息获取能力...........................43 5.3.2 完善信息反馈渠道...........................44 5.4 健全智慧银行业务风险管理体系...........44 5.4.1 加强风险主动管理能力...................44 5.4.2 加强对创新业务的全流程