Study Of Internal Audit System Of Small And Medium Sized Commercial Anks

With the establishment of financial globalization, commercial banks all over the world are becoming more and more sensitive to risk. Financial innovation has evolved, the internal risk of commercial banks growing. With the outbreak of the credit crisis in the United States2007, a number of commercial banks has been hit hard even bankruptcy in the short term,among them small and medium-sized commercial banks accounted for a large proportion. In China, with the benefit from the rapid economic development, the banking sector developed rapidly. By the end of2012, China’s banking institutions total legal entities3747, Including144city commercial banks,337rural commercial banks,147rural cooperative banks,1927rural credit cooperatives,800rural banks and49rural mutual cooperatives, the number of small and medium-sized commercial banks accounted for a large proportion, and a wider distribution. The Eighteenth National Congress of the CPC pointed: we should deepen the reform of the financial system, and improve the promotion of modern financial system and macroeconomic stability, to support the real economy development, accelerate the development of a multi-level capital market, steadily interest rate and exchange rate marketization reform, accelerate the development of private financial institutions. Perfect financial supervision, and promote financial innovation, enhance the competitiveness of banks, securities, insurance and other industries, to maintain financial stability. As an important part of banking industry, Small and medium-sized commercial banks facing more complex challenges and opportunities in the new economic situation, so improving the risk control ability of the small and medium-sized commercial banks, has an important significance for the scientific and healthy development of small and medium-sized commercial banks.Guiyang commercial bank, Beijing rural commercial bank, Qilu bank and other small and medium-sized banks have burst out illegal cases. The Basel committee that:the commercial bank losses, the closure of the issue, failure of internal control, internal audit failure is a very important reason. How to improve the internal audit system, set up internal audit system, give full play to the functions of internal audit, improve the level of bank risk management, is the key problem in the small and medium-sized commercial bank audit departments need to think about. Therefore, this paper on China’s small and medium-sized commercial banks internal audit system, the specific content of the article includes six parts: Part one is introduction. This chapter mainly introduces the background, motivation, and the domestic and foreign internal audit results, and finally describes the research methods, research framework, innovation and deficiencies.Part two is the basic theory. Introduces the basic concepts of internal audit, the relevant theory and its meaning. Introduces the concept and characteristics of small and medium commercial banksPart three. Mainly introduce the problems and causes of internal audit of Chinese small and medium sized commercial banks, analysis examples of Qilu bank fraud case.Part four. The experience of internal audit system of foreign small and medium-sized commercial banks, mainly introduces the construction and development of small and medium-sized commercial banks internal audit system in some developed countries, from the audit department positioning, function, structure and other aspects of the successful experience of the bank. And summarizes the important enlightenment to improve the internal audit system of commercial banks in China.Part five. The suggestion to improve the internal audit system of small and medium-sized commercial banks in china. Based on the comprehensive analysis, according to the principle, throw out a suggestion from two aspects, one is external system construction, the other is improve the internal audit system’s efficiency.