The Discussion About The Corporate Credit Risk Management Internal Auditing Of Commercial Banks

The credit business is the core of commercial banking as well as it become the most important part affecting the quality and achievement of banking operation. On account of its essentiality in banking operation, it is usually studied as the key sector in banking internal auditing.This thesis has analyzed the corporate credit quality, operation management and the shortage in its risk management internal auditing by citing STAR Bank Limited(dummy title), a domestic shareholding bank. Then through problem discussing this thesis try to bring forward the personal suggestions on strengthening the quality and effect in the corporate credit risk management internal auditing. The suggestions include 1) assuring the independence of the internal auditing department; 2) focusing the supervision on the process and internal controlling of the corporate credit on the base of the risk-oriented auditing; 3) finding the risks and hidden troubles in the corporate credit management; 4) making use of the internal auditing appraising function and submitting the practical corporate credit management suggestions to the superior managers and the director board.The thesis has double comparison. The one is credit risk management status comparison between STAR Bank Limited and foreign capital banks, another is the internal auditing system comparison between them. After introducing the achievement STAR Bank Limited has got on the corporate credit risk management internal auditing, the paper put forward the measure of solving the existing problems on this sector. The paper suggests that risk-oriented should become the key audit idea and the risk-oriented auditing process would be dynamic cycle as risk assessment is the beginning of the auditing plan and the last auditing outcome is fed back to risk appraising system.