| As the leading of financial system, banking plays an increasingly important role in the economic development of China. With the continuous change of the world economic situation and development, commercial banks are facing risks and problems in all aspects. Only to improve the internal control and corporate governance, improve the management level, in order to effectively guard against operational risks, to achieve robust the development of risk management. Internal audit is an important part of internal control of commercial banks, and it is an important guarantee to prevent and resolve the operational risks of commercial banks, and improve the level of corporate governance, plays an increasingly important role in perfecting the internal control and improve economic efficiency. How to give full play to its role, improve the level of risk management the commercial bank, to adapt to the change of economic situation is one of the most important problems to be solved in the current commercial bank internal audit personnel and departments in China.In2016, economic development has entered an important period of strategic opportunities, commercial banks should establish a comprehensive risk management oriented internal audit mechanism, and help identify effective banking, analyze and deal with risks and improve the level of risk management.This paper adopts the method of case study, focus on risk management based on internal audit, internal audit and risk management related concepts this paper discusses the development, through the analysis of risk management of internal audit, connotation and operation framework, study the feasibility of China’s implementation of the node; For the cases of China Construction Bank, the risk management and internal audit, application specific analysis of the risk management of internal audit in the process of risk management of commercial banks in our country and from that experience and enlightenment, reasonable suggestions are put forward to improve the effectiveness and feasibility, in order to improve the level of Bank risk management. |
