Research On Internal Audit Of Commercial Banks From The Perspective Of Internal Governance

With the economic globalization and integration of the deepening turmoil in the financial markets continue to increase, and constantly improve the global economic and financial crisis frequency. As an important means of coping with the financial risk of the enterprise internal control system and internal control system, has to ensure that the important function of enterprise steady development. This is especially important for commercial banks. Construction of the security system of effective internal control of commercial bank to guard against financial risks, to ensure the safety of capital is extremely important, it has become a major issue of our country’s commercial banks urgent. Therefore, the correct understanding of the existence of defects of internal governance system of commercial bank problems and internal control system, and actively take effective measures to establish and improve the scientific and reasonable internal control system is the most important task of the present stage.In this paper, based on internal governance of state-owned commercial banks as the research angle of view to reveal, internal audit and empirical analysis of banking performance, trying to explain and explain the current internal governance of structural analysis of ideas and can’t really prove its quality of governance, because of structural analysis of ideas is based on private ownership, market selection of principal and legal basis, the field it is difficult to open the local fruit trees. Therefore, according to the logic relation of internal governance and internal audit, the use of relevant data collected, through the actual execution effect test of internal audit, to the underlying implementation to verify the true face of internal governance. This proves that such a common sense:the local fruit must be local trees. The basic idea of this study is mainly based on the inherent relationship between the internal governance theory, the standard measure of internal control and internal audit, the internal governance environment established, key to reveal the existence of internal audit of state owned commercial banks of the rule of man, work scope and content of narrow, internal audit staff occupation quality, execution efficiency and internal audit and communication with other departments and other issues, and further analyzes the reasons behind the existence, on this basis, explains the internal governance structure of the traditional analysis conclusion and the real internal audit quality inevitable deviation and deviation from the logic of two-way empirical tests, and finally puts forward some countermeasures and suggestions to improve the internal audit system of commercial banks. At the same time, it must be pointed out that, to improve the internal audit system of commercial banks countermeasures and suggestions, due to internal governance environment objective constraints, will inevitably leave some regret this study.Commercial bank is a huge economic organization, its numerous branches, business management is becoming more and more complex, hierarchical configuration of multi polarization, which makes the internal management of the banks, the width of the breadth and difficulty are bound to increase substantially. The state-owned commercial bank internal control effectiveness is related to China’s political and economic security, has all the extremely important influence to our country entire financial market stability and sustainable development. Therefore, China’s state-owned commercial banks to enhance competitiveness in order to realize the value maximization, to fulfill their social responsibilities, makes the contribution for the national economic construction, we can strengthen the construction of internal control, improve the internal control system, improve the internal control mechanism, strengthen risk prevention capacity. At present, commercial banks in the internal governance principles to establish the organizational structure, internal control system construction requirements generally completed by the National Audit Office and banking, while the internal audit performance is always lack of enough information to be observed. The form of organization and institutional construction without audit execution effectively implemented and constraint effect, is likely to exist in name only. Therefore, to improve the internal control is the most important content of China’s banking reform and development. The purpose of this study is mainly through the internal audit data inspection reveals China’s commercial banks internal governance and control of the real situation, analyze and trace the problem origin, be aware of the actual effect to draw the management of China’s commercial banks on the internal governance, the internal control and internal audit, should be alert to the potential problems and risks caused, in order to safeguard our country commercial bank system safe, stable operation of contribution meager strength.