Research On The Improvement Of Internal Audit Quality Of Bank

With the vigorous deepening of China’s economic reform, operating environment of Commercial banks changes sharply. At the same time, Requirements of the regulatory mechanism of internal audit of commercial bank is also rising. The frequent cases exposed the weakness of internal audit of banking. The quality problems of internal audit has attracted great attention.This paper takes M bank as an example, analyzes the status quality of internal audit and puts forward some suggestions for improvement. So it will have realistic meanings to commercial bank.The quality and effectiveness of internal audit could not meet the needs of the development of the whole M bank. Advanced practical results, and the banks of the relevant departments of the regulatory requirements are still not a small gap. This paper uses the normative research methods, defers to "asks the question, analysis the question, solves the problem". First, summarized the status of internal audit of M bank from the aspects of organizational structure, financial management, institutional construction, audit project, information system construction and team construction. Proposed the problem that quality of M bank internal audit can not meet the need of business management and regulatory requirements. Then analyzed the reasons, such as the imperfect internal environment, the risk oriented audit deficiencies, information construction backward and breakdown in communication. Finally, according to the theory of internal control, and combined with work experience, put forward the measures to enhance the quality of M bank internal audit from improving the internal environment, and the level of risk assessment, strengthening the control measures, smoothing flow of information and communication channels and strengthening internal supervision five aspects.The level of internal audit of city commercial banks is roughly equal, and they have similar internal and external business environment, so, the proposal to improve the quality of internal audit of this paper has certain reference significance to the city commercial banks and other financial institutions.