Research On Efficiency Improving Of Internal Auditing In Hunan Branch Of Agricultural Development Bank

Agricultural Development Bank is the only one agricultural policy bank in ourcountry. Hunan Branch of Agricultural Development Bank is not only an im portanttool of the state macro-control, but also a credit support of three problems aboutcountryside, agriculture and farmers of Hunan Province. As a policy bank,Agricultural Development Bank, Hunan Branch has two characteristics, policy natureand commercial nature. It objectives is to carry out the policy of the government andto maintain a certain level of profit.Internal auditing of Agricultural Development Bank, Hunan Branch helpsAgricultural Development Bank accomplish its objectives by bringing a systematic,disciplined approach to evaluate and improve the effectiveness of risk management,control, and governance processes. Efficiency of internal auditing of AgriculturalDevelopment Bank, Hunan Branch is the degree of implementation of internalauditing objectives by input internal auditing resources. Internal audit efficiency ishigher, the more will help the bank Hunan Branch objectives.Though studying related theory of policy banks internal audit efficiency, thispaper deduces the main factors influencing the efficiency of policy banks internalaudit. The paper mainly applies normative research method and case study andchooses Hunan Branch of Agricultural Development Bank as the object of study.There are five problems existing in the internal audit efficiency, internal auditorganization status is not high, the internal audit personnel quality is not high,internal audit technology and methods is relatively backward, internal audit quality isnot high, and poor follow-up audit effectiveness. Through analyzing these problems,the paper put forward five suggestions. There are perfecting internal audit system,strengthen internal audit team construction, meliorate internal audit technology andmethods, improve the quality of internal audit, enhance the utilization degree of theinternal audit results. This paper hopes to improve the efficiency of the internal auditin Human Branch of Agricultural Development Bank.