The Study Based On State-owned Joint-stock Commercial Banks In Corporate Governance Structure Of Risk-oriented Internal Audit

With the deepened constantly of bank's reform of China, the competition of the banking market is increasing. In particular, the United States in the current credit crisis at the financial turmoil that swept through the world, China's state-owned commercial banks to keep both the development and control risk in order to achieve comprehensive, coordinated and sustainable development. This requires joint-stock reform of state-owned commercial banks continue to deepen, through the listing of joint-stock reform of commercial banks to replenish capital, and gradually establish and make the modern commercial banking system perfectly. On the other hand, strengthen the internal control and audit.Corporate governance is the core competence of commercial banks. Internal Audit is to ensure the effective discharge of the fiduciary duties of management control mechanisms, which must also follow the development of the banking industry value chain in order to become an important link in the banking industry to provide "value added" services. Commercial banks as a result of internal and external characteristics of the environment, as well as demand management, and risk-oriented internal audit's features of its own, making the risk-oriented internal audit become the latest developments in the direction, at the same time the relationship between them are becoming increasingly close. In this paper, the meaning of corporate governance from the start, an analysis of state-owned commercial banks reform of corporate governance structure of the course; followed from the meaning of the internal audit, the analysis of the risk-oriented internal audit state-owned commercial banks in the internal audit of the position and role; Again by the state-owned commercial banks before the Re-issue of the existence of internal audit, internal audit of risk-oriented joint-stock commercial banks in the development of effective strategies; the final case study to explore the adoption of risk-oriented internal audit of the important functions, in practice the specific application as well as the importance of the relationship between corporate governance.