Commercial Bank Of China Of Modern Internal Audit Of Risk-oriented

This article describes the modern concept of risk-based internal audit, that internal audit requirements of modern risk-oriented internal audit work will focus shifted from the testing of internal control for the enterprise risk prevention, priority allocation of audit resources to business risks in the areas of high. This is the first modern concept of risk-oriented internal audit and compare the common concepts, and further deepened the meaning of modern risk-oriented understanding of internal audit.Because of commercial banks in order to strengthen risk management and audit of commercial banks, supply of scarce resources, modern risk-oriented internal audit have the necessary application in their field. The establishment of information technology systems, platforms, long time experience in risk management, coupled with a relatively well-established internal control system, modern risk-oriented internal audit of some commercial banks in China already has a certain condition.In this paper, the theory of strategic risk management and internal audit of some of the basic theory, the initial construction of modern China's commercial banks, risk-oriented internal audit of the audit process. Strategy of commercial banks by risk analysis, business analysis, and other risk assessment, then the implementation of substantive procedures and internal control testing, the remaining risk assessment, complete the modern risk-oriented internal audit reports.Commercial Bank of China is relatively poor quality of internal audit staff, internal audit work has not been given sufficient attention, the modern theory of risk-oriented internal audit is also not perfect, there are no precedents and traditions of the audit of domestic shackles of thinking are leading commercial banks in China Immediate implementation of modern risk-oriented difficulties. By strengthening the internal audit staff training, to overcome the traditional mindset of the internal audit by Internal Audit of modern risk-oriented internal control in some good areas for testing, and other ways to overcome the gradual promotion of modern risk based internal audit in the reality of China's commercial banks The use of the difficulties.