The article analyzes the efficiency and internal control risk factors of commercial banks in China. Using Data Envelopment Analysis, the researchers evaluated 14 listed banks and found that the deposit-to-loan ratio negatively impacts efficiency, while assets profit ratio and rights and interests ratio positively affect efficiency. The study also revealed that return on assets and asset sizes are key factors influencing banks' efficiency. Recommendations include reducing non-performing loans, expanding intermediary business, and adjusting operational scale.