Research On Performance Audit Evaluation In Ommercial Banks

Benefit audit is an important content of modern audit, fully embodies the value ofaudit, is the development direction of the audit work. In2008, the Audit Commissionaccording to the changes and development of social economy and the audit workformulated and issued the "development planning" from2008to2012audit of auditdepartment, pointed out that "promoting benefit audit, promote the transformation of themode of economic development, improve the financial capital and allocation of publicresources, use, use of economy, efficiency and effect, promote the construction ofresource conservation and environment friendly society, establish and improve thegovernment performance management system, and promote the improvement ofgovernment performance management level and establish and perfect the governmentresponsibility ZhuiJiuZhi. By2012, every year all the audit project development benefitaudit." At the same time identify "to build up a benefit audit evaluation and methodsystem. Study, by trial and error and summarizes the benefit audit experience andmethods ". In the fields of internal auditing, although our country commercial bankinternal audit mechanism is not perfect, but with the practice of internal auditing inChina and international, the commercial banks to strengthen management, improveoperation efficiency, more and more commercial banks will benefit audit as the maincontent of the internal audit. Commercial banks operating objective is to maximizeprofits, but with the support of the commercial bank efficiency audit is still in itsinfancy, therefore, to explore and promote the benefit audit, summarized and refined inline with the characteristics of China’s commercial banks efficiency audit content, method and evaluation index system, formed a system of commercial bank efficiencyaudit approach is necessary for improving the audit level and quality.This article discussed the topic research background, research purpose, researchpresent situation, for below provide sufficient research basis, on this basis, this paperdiscusses the commercial Banks benefit audit related theoretical knowledge, mainlyincluding benefit audit connotation, benefit audit in the government and enterprise auditapplication, the commercial Banks benefit audit content and commercial Banks benefitaudit elements, for below inquiry commercial Banks benefit audit evaluation systemplay a good theoretical basis, which focus on the analysis of the benefit audit evaluationstandard connotation and determination principle and benefit audit evaluation standardof the specific content and benefit audit evaluation index system, and thenanalyzes thecommercial Banks benefit audit procedures and methods, based on this, analyzes thecommercial Banks benefit audit practice, mainly focus on the income growth benefitaudit, spending effectiveness benefit audit, management sufficiency benefitaudit, andactual case to commercial Banks benefit audit practice application of empirical, at thesame time in the study found that commercial Banks benefit audit, there is also difficultto solve the existing problems put forward the reasonable countermeasures.