The Research Of Internal Audit Risk In Rural Credit Cooperatives Of Dezhou

With the gradual withdrawal of rural credit cooperatives in major commercial areasof rural finance rural credit cooperatives to become the main force in the service "threerural" to support local economic development has played an irreplaceable important role.RCC internal audit of credit an internal social objective, independent monitoring andevaluation activities, which through its own review and appraisal of rural creditcooperatives operating activities and internal controls for the authenticity, legitimacy andeffectiveness to promote the goals of the organization. And also the rural creditcooperatives, self-monitoring, self-restraint mechanism important part. In the newsituation, how to improve the rural credit cooperatives internal audits to ensure the healthydevelopment of rural credit cooperatives operate, naturally has a very important theoreticaland practical significance.The purpose of this paper is to study the interior design of the rural creditcooperatives in Dezhou City. In this paper, it analysis and summarizes the problem andcountermeasures combined with the present situation of the local Dezhou and currentsituation of China’s rural credit cooperatives. Then, it puts forward a new audit model. Themodel takes control as the main line, audit as the guide, and governance as the goal. Andthe management audit to risk oriented as the focus of future development. Other modelsuch as economic benefit audit, financial audit, audit of economic responsibility to itstransformation. The audit mode, for Dezhou rural credit cooperatives meet the needs fordevelopment, internal audit mechanism reform is a kind of practice is very necessary toexplore. In research methods, in order to clear exposition of the point, this thesis uses thecase analysis and comparative analysis method. In the article structure, the paperintroduces the basic situation of rural credit cooperatives, on the historical process of itsdevelopment is also briefly; then the status quo of China’s rural credit cooperatives internal audit to do research, summarized the internal audit system of domestic andforeign financial institutions experience; at the end of the paper, how to improve theinternal audit is given China’s rural credit cooperatives in the concrete suggestion. Thispaper focuses on the analysis of current situation of Dezhou City, the internal audit riskmanagement of rural credit cooperatives and recommendations, because especially inrecent years, with the increasing pressure of competition of financial industry, means moreand more illegal operation, although the internal auditing system has increased, but startedrelatively late, the real implementation of the process is also affected by the economicsituation and policy, the development speed of the internal audit is not good enough tomeet the need of development of modern financial enterprise. The internal audit work toobtain the considerable development and progress, so the study of this subject is verymeaningful.