| In our daily life, commercial banks everywhere, and we all know that money isinseparable from the bank with commercial banks is also a business and, therefore, likeother companies need to evaluate performance. For performance evaluation, it is not along history, but also in recent years, our country was quietly rising. China’s commercialbanks are no longer only a few large-scale, private commercial banks meteoric rise,more and more popular, and therefore various commercial banks to compete in a marketeconomy is relatively intense, coupled with the country ’s economy is gradually foreignstandards, foreign banks have also entered the Chinese market, ready to share. Financialliberalization and globalization not only increase the instability of the commercial bank’sown operations, but also increase the volatility of macroeconomic and financial marketin the world. The performance audit into the following points, the audit authority andaudit staff, the business projects of the audited entity, internal control and other content,using appropriate audit approach to performance audit of its economy, efficiency andeffectiveness. Main audit is audit staff audit institutions, the object is to audit theaudited entity. Through the performance audit of the audited entity can improve theireconomic, rational allocation and use of resources, so that enterprises can betterharmony.This paper studies the theory and performance audit of commercial banks, analyzingthe performance status of the provincial branch of the L GS Bank audits, performanceaudits L for the provincial branch of systematic study. In this paper, GS Bank L provincesconduct the study, the analysis of the performance audit of commercial banks, the use ofindicators to evaluate some of the data. The performance audit of the provincial branchof the L enumerate the problems and suggestions on this. Allows commercial banks toenhance the performance audit of attention and improvement.This paper is divided into four parts, the first part of the theoretical basis of theperformance audit. This chapter is the full text of a theoretical basis, introduceperformance auditing by defining, developing, citing a little evaluation of theperformance audit and evaluation methods, a more comprehensive exposition of the basics of the performance audit. Laying the groundwork for the following description.The second part of the performance audit L provincial branches. This chapterdescribes the performance audit for the provincial branch of the L, introduced thebackground and the organizational structure of L provincial branches. A brief descriptionof the status of the performance audit of commercial banks, specifically addressed thecommercial bank performance evaluation audit, evaluation results and performanceaudits of the line problem.Analyze the reasons for the third part of the performance audit of the provincialbranch of L. This chapter for the performance audit last chapter L provincial branch ofthe problems, improve thinking, analyze the reasons for the provincial branch of the Lperformance audit aspects.The fourth proposal L provincial branch performance audit. This chapter previouschapter theory put forward some suggestions for improvement to improve thinking,starting from the problems in the construction regulations, strengthening informationtechnology platforms, and improve audit staff to start. Concrete proposals have practicalsignificance. |