ZS Bank Risk-oriented Internal Auditing Application Research

With China’s accession to deepen China’s commercial Banks survival anddevelopment of the process of the world trade organization (WTO) will usher in the greatchallenge of the full liberalization of foreign gradually. In May2013, ZS bank computertrading system failure occurs, then a brief pause for a large number of customers causedenormous losses, and the risk of this time to remind us to ring alarm bells. ZS bank’sinternal audit can play its proper functions, depending on the risk-oriented internalauditing in ZS Banks to strengthen risk management, control and audit supply of scarceresources potential in the field of a wide range of applications. ZS better improve internalaudit quality and efficiency of audit resource allocation more reasonable, furtherdevelopment of the internal audit to find problems have revealed effect, to control therisk and prevention measures put forward constructive Suggestions, about the function ofinternal audit has the vital significance.This article first from ZS bank’s internal audit situation, this paper studies the ZSrisk-oriented internal audit theory into the practice of risk-oriented internal auditing in ZSbank problems put forward the corresponding Suggestions, so as to make up for theinadequacy of the current audit mode, improve the quality of internal audit.In the first part of the introduction mainly introduces the research background,research purpose and significance, literature review, and the article the research methodand train of thought and basic framework, etc.About the second part of the paper Outlines the risk-oriented audit in the process ofthe relevant theory, mainly analyzes the related concepts of risk-oriented auditingtheoretical basis and theoretical analysis, established the risk-oriented audit in ZS bankinternal audit application foundation.The third part expounds the present situation and problems of internal audit of ZSbank in the application of internal audit implementation program, provides the specificimplementation of the program in support, and this program is about the risk-orientedinternal auditing, at the same time for the application of risk-oriented audit in ZS bankare analyzed.The fourth part introduced the risk-oriented internal auditing ZS bank thinking. Discussed the existing problems and analyze its reason.The fifth part for the fourth part puts forward the relevant ZS bank problems whenapplying risk-oriented audit and puts forward some constructive Suggestions.Last part of the paper summarized the whole article, namely the ZS bank applicationof risk-oriented internal audit can improve greatly the ZS bank internal audit status, but isnot very mature, need further study, explore and perfect.