| Modern banking is essentially agency handling risks, reflected in its core competitiveness ability of risk management. With the increasing development of the financial sector, financial leverage is even more magnified, financial fragility is also gradually. Commercial bank as a special financial enterprise, how to identify, quantify and manage risk, the decision to become a key factor in its development.Internal audit of commercial banks as an important part of internal control, risk management, risk prevention for banks is important. Improve the internal audit function should be based on independence as the basis, fully integrated into the business activities of commercial banks in advance of, during, and after the administration, and to be able to provide macroeconomic management, profound, advanced business management advice, and ultimately the bank’s internal self-diagnosis, self-discipline, self-improvement. Although the status of the internal audit is so important, but in practice, play the role of internal audit is often due to lack of independence disturbed.In this paper, the basic theory of internal audit start, summarized the factors present internal audit of the status quo of China’s commercial banks to restrict their independence and development, analyze the reasons causing widespread lack of independence, elaborated to the particularity of the bank sector affect the independence of internal audit and with China’s national conditions, economy, corporate governance structure as a starting point and goal, analyze the impact of external factors of internal audit independence, suggestions for improvement on this basis. Advocated by adjusting the organizational structure, strengthen personnel management, innovation audit approach, the purpose of an independent audit in order to achieve real value of the audit. |
