Study on internal control system of the state-owned commercial bank computer systems

In order to reveal “double-edged sword” effect in the information construction of state-owned commercial banks (SCBs), confirmatory factor analysis is used in this paper. By internal control system design in SCBs information system, single-dimension scale test, reliability analysis and validity testing, confirmatory factor analysis can effectively reveal the correlation between the information construction and the internal control of information system in SCBs. For illustration, the collected copies are 201 independent accounting units in four state-owned commercial banks nationwide, in which 194 copies are valid. The empirical results show that the effectiveness of sample composition is stronger, factor loadings on the corresponding factor of each indicator is greater than 0.5 for the critical value. The minimum value of Cronbach´s α is 0.7129 and the sample reliability is higher. Model fitting works well, and has high convergence validity without the need for revision. The empirical research has revealed that the internal control of Chinese SCBs information system is still in a non-mature state that needs to be improved.