| With the deepening of the reform of financial system in recent years, China’s rural credit cooperatives (hereinafter referred to as the "rural credit cooperatives) as the level of corporate governance enterprises, rapid growth in the size of its assets and liabilities, business species gradually diversification, service means, changing all kinds of risks also increase, rising cases hidden trouble, affected the healthy development of the rural credit cooperatives from the bank clerk embezzled840000deposit by fry Simon yam, handan agricultural bank vault theft, to divert capital of rural credit cooperatives case recently, all thought-provoking, but also for the healthy development of rural credit cooperatives is a wake-up call. Internal audit as a monitoring and financial institutions, the most effective ways to become, strengthen financial institutions management enhance financial institutions essential for self constraint mechanism. Therefore, How to strengthen internal audit independence, establish and improve the internal audit system reform, improve the internal audit supervision and management mechanism is urgent.In recent years, with foreign Banks into China, the post office of education set up post office bank, village Banks also got approved, these for rural credit cooperatives have historic challenge. How to against monopoly of rural credit cooperatives, gain a foothold in the financial industry occupies a place? Strengthen internal control management, plug up loopholes in risk becomes the competition success or failure of a heavy weight, and audit supervision and management innovation, strengthen the audit supervision is to determine the weights the crucial factor.This article through to analysis of dezhou city credit cooperatives internal audit system, pointed out that audit committee set up by the rural credit cooperatives generally by the leadership of the board of supervisors and manager (chairman) of dual leadership, which internal audit institutions are under the audit committee, on behalf of the council of credit unions compliance, legitimacy and profitability of business activities independent evaluation and supervision and formed in a decision system and supervision system between the executive system. And under the leadership of director of the association, participate in the operation of the association by the yonhap news agency inspection and management. Therefore, internal audit staff is not only the enterprise operation and management activities of supervision and the main body, the object of decision making and implementation of enterprise operation and management activities. Such of the internal audit institutions and the function positioning, caused the current absence of rural credit cooperatives the traditional internal audit monitoring, internal control system is not perfect, imperfect, lead to the internal audit system of poor execution, execution is not strong, internal management can’t keep up with and lack of effective constraints and so on many defects and problems. Ways from the audit system, actually formed conflicts between rules and regulations and executor, interests balance, so that the internal audit system become a mere formality, difficult to play its role effectively. From the aspects of the flexible application of accounting standards, internal decentralized explanation, led to the abuse and control of flexible criteria, seriously affected the independence of the internal audit activity. In terms of economic interests and relationships, credit cooperatives internal audit has become the interest coordination, supervision and stakeholders to obtain decision-making information means, under the checks and balances, its independence is limited and incomplete. From pressure equilibrium perspective, in the existing system, the audit supervision department board pressure and resistance to pressure ability is weak, the pressure imbalance, the auditing department should have independence. In contrast process in the same industry at home and abroad can know:the rural credit cooperatives in credit management, financial management and internal control system is relatively backward, and some problems are fundamental defects, especially as internal audit point of view, hierarchy, mode and method and the technology is relatively backward, the lack of internal control system integrity and coordination, lack of coordination between each department lead to asymmetric information communication, it is difficult to implement effective standard procedure of internal audit, the audit quality is difficult to guarantee, severely restricted the audit function into full play, has formed the situation in which the internal audit independence is low.Credit cooperatives according to the above influence factors of the internal audit independence system present situation analysis, draw lessons from certified public accountants audit independence requirements in China and the United States and other countries to improve the internal audit independence are making efforts, we should from the following aspects to take measures to improve their internal auditing independence: on the one hand, should perfect the industry internal and external environment. To foster high quality of independent audit demand and the social environment of enterprise, perfect the corporate governance structure, improve the professional environment of enterprises, construct perfect corporate governance model, to establish system of independent audit. On the other hand, should pay attention to the improvement of the auditing profession itself. Take the path of specialization, scale construction and development group audit, strengthen the construction of moral standards, set up the mechanism of talent training, perfect the enterprise internal responsibility system. And thus concrete is proposed to establish standard of audit committee, the audit department completely separated from management, innovation, and gradually establish off-site audit system to further establish and improve the rural credit cooperatives internal audit independence. |
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