随着现代科技进步及网络技术的发展，手机银行、自助银行柜员机也随之兴起，银行业的发展如日中天，紧随时代发展脚步，步入了新时代。但是由于商业银行在部门设置、工作岗位设置、风险管控等方面日积月累的问题缺陷，使得银行在规模急剧扩大，资产几何倍数增加的现如今面临着复杂多变的的内部控制问题。这些问题若不加以控制，会影响银行业的健康有序发展，对大环境下的经济也会造成一定的威胁，从而导致经济的不稳定。因此，一套完善的商业银行内部控制体系在当今时代发展背景下显得尤为重要。它不仅可以提高银行内部管控水平，确保业务流程完整合规，还能降低银行风险发生的危险，提高资产质量，使得银行在金融竞争日益加剧的今天永葆生机。 本文对国内外内部控制理论相关文献以及中国人民银行、银监会颁布的相关控制规范进行收集、整理、分析；以TA商业银行为案例，利用访谈、调查问卷等方法对其现有的内部控制体系进行调查，了解商业银行内部控制执行情况，对内控五要素进行描述性分析；构建符合TA商业银行内控评价的体系，运用层次分析法、模糊数学的方法对其内控体系进行评估分析，评价结果表明该行内部控制得分79.68分，属于一般内部控制水平，内部控制体系还需进一步整改和修正；根据评价结果分析对TA商业银行内控体系提出优化意见，以便提高该行的综合能力和竞争实力；总结TA商业银行内部控制顺利实施的物质基础和制度保障。

With modern science and technology progress and the development of network technology, mobile banking, self-help bank teller machines also subsequently rise, the banking sector has grown, followed the development steps, entered a new era. But because of commercial Banks in the department setting, work setting, risk control, etc, accumulate over a long period of defects, make bank in scale expands rapidly, assets geometric ratio increase now faced with the complicated problem of internal control. If these problems are not controlled, they will affect the healthy and orderly development of the banking industry and pose a certain threat to the economy under the overall environment, thus leading to economic instability. Therefore, a perfect internal control system of commercial Banks is particularly important in the context of the development of The Times. It can not only improve the level of internal control, to ensure full compliance, business processes can reduce the risk of bank risk occurs, improve the quality of assets, the Banks in the financial competition intensifying eternal vitality today. This paper collects, collates and analyzes the relevant literatures of internal control theory at home and abroad, as well as the relevant control norms promulgated by the People's Bank of China and the CBRC; taking the TA Commercial Bank as an example, efforts were taken to use interviews and questionnaires to investigate its existing internal control system, and to make a preliminary understanding of the implementation of internal control. A descriptive analysis of five elements of internal control has been conducted;Efforts were made to construct a system which conforms to the internal control evaluation of the Bank, analytic hierarchy process and fuzzy mathematics were used to evaluate and analyze its internal control system. The evaluation results showed that the internal control of this bank had scored 79.68 points, belonging to a general internal control level, the internal control system awaits a further rectification and correction; Based on the analysis of the evaluation results, some suggestions were proposed to optimize the internal control system of TA bank to improve the comprehensive ability and competitive strength of TA Bank; and the material basis and system guarantee for a successful and law-abiding implementation of TA bank's internal control have been summarized.