The Application Of Risk - Oriented Internal Auditing In People 's Bank' S Risk Management

People’s Bank of China at the heart of our economy and finance, are responsible for the establishment of a social credit system, the implementation of national macroeconomic regulation, supervision and management of the bond and foreign exchange gold market and maintain financial security and stability, providing financial services responsibilities. In the course of duties and conduct business, if management is not strict, the lack of internal control system, rules and regulations are not complete, not stan dard operating procedures, inspection and supervision of the implementation of it is not strict it will cause a variety of risks. The internal audit department has an important oversight and management functions in risk management and control. Risk-based audit is to strengthen risk management, improve internal controls, internal audit work to improve the quality and reduce the effective means of audit risk, the People’s Bank of introducing risk-based audit of internal audit has important significance.Firstly, the domestic and international risk-based audit papers to sort out, and then introduce the risk-based internal audit theories, including risk-based internal audit content, features, its unique advantages and theoretical basis, and the People’s Bank current risks in the this situation, the relationship between risk-based internal audit and risk management between the PBC and the necessity and feasibility of introducing risk-based internal audit of the People’s Bank of risk management analyzes introdu ction; then, on the basis of the above analysis design risk-based internal audit in the People’s Bank of specific operational procedures, elaborated on the People’s Bank risk-based internal audit work content; Finally, based on the results of the above ana lysis, the People’s Bank in the implementation of risk-based internal audit faces such as the lack of theory, lack of risk management and risk-based internal audit understanding the low level of risk management, information systems and other technological backwardness and lack of personnel issues for analysis, discussion and research, and the corresponding coping strategies to promote risk-based internal The People’s Bank of risk management audit work effectively.The results show that the People’s Bank of risk management and risk-based internal audit of the perfect combination to effectively control and manage the risks People’s Bank under the existing conditions will minimize the risk of the People’s Bank. With the development of economy and finance, r isk management needs of the People’s Bank risk-oriented theories, techniques and methods of internal audit fully combine to make management decisions more scientific People’s Bank, the ability to perform their duties more efficiently, meeting the people’s bank risk management goals.