The Application Of Modern Risk Oriented Audit In The Internal Audit Of Commercial Banks In China

Commercial banks occupy an important position in a country in the entire financial system, will play a decisive role to the financial industry and even the whole economic and social development. In recent years, more and more internal and external risks faced by Chinese commercial banks. The traditional internal audit model has been difficult to meet the demand of internal auditing of commercial bank, therefore, our commercial banks need to apply the new model to identify, assess and deal with the internal audit risk.Modern risk oriented audit is an audit of the concept of internal audit in order to cope with the industry occupation risk arising. At present, with the development of economy and the progress of science and technology, the industry competition is becoming increasingly fierce, in order to seek survival and development of enterprise internal auditing in the competition, the industry internal audit into the modern risk oriented audit be imperative. In China, theoretical research about modern risk oriented audit is still in the initial stage, is the lack of practical research. Therefore, this paper has important theoretical and practical significance to explore the application of modern risk oriented audit in the internal audit in commercial banks.This paper first introduces the basic theory, modern risk oriented audit procedures and methods as well as the Commercial Bank of our country the application of modern risk oriented audit necessity and feasibility, then analyzed our country commercial bank operation situation of modern risk oriented audit and the causes of the problems, with the case study of H commercial bank are discussed the application of modern risk oriented audit in the internal audit of commercial banks in China, finally had pointed out our country commercial bank effective use of modern risk oriented audit measures.In the course of this study, in addition to using the standard research method to the theory of modern risk oriented audit is expounded, the specific application of modern risk oriented audit in China H commercial bank is introduced, using a combination of theory and case method. Hoping to be helpful to the application of modern risk oriented audit in the internal audit of commercial banks in china.