Research On Internal Audit Of Commercial Banks In China

In recent years, the rapid development of China’s commercial banks, risk a lso gradually revealed. How the commercial banks internal audit effectively, control risks effectively, promote the internal control, to ensure that the commercial banks to the orbit of the activities to achieve organizational goals going forward, and applied to the practice of the internal audit activity, has great significance to the development of our country commercial bank internal auditing.This article first introduces the internal audit and the theory of the development of commercial Banks, then fro m the organization’s governance, risk management, internal control three aspects in this paper, the internal audit department in the position and role of the commercial Banks in our country, in the process with the internal and external oriented toward the jurisprudence theory, and combining with the subprime crisis, and the three lines of defence model. Next to A bank of internal audit is presented, and analysis its role and the insufficiency at present, and through A bank in the practice of several representative quality audit business is analyzed, elaborated our country commercial bank to deal with the difficulty of internal audit and the erroneous zone., used in analysis of anti- money laundering auditing the revenue and cost of quantitative analysis, de monstrates the internal audit to achieve maximum gain balance. Finally through a combination of marketing, management, process management, human resources management, compensation management, management of multi-discipline knowledge such as communication, puts forward the suggestion, and the development of C hina’s commercial Banks internal audit conclusion and prospect.