Research On Risk-oriented Internal Audit Of XX Rural Credit Coorperatives

Rural credit cooperatives is the core part of rural finance in China, undertakes the service "three rural" development of an important responsibility of the local economy. In recent years, commercial Banks, policy Banks, postal savings bank, and a new type of rural financial institutions compete to enter the rural financial market, develop new business occupy the market share. Under the current corporate governance structure, rural credit cooperatives are difficult to deal with other financial institutions into the challenges of rural financial market, grasp the opportunities brought about by the market changes. So we will deepen reform of the system and the implementation of strategic transformation is inevitable choice in the development of rural credit cooperatives. Internal audit department as an important functional departments, rural credit cooperatives through independent supervision evaluation on management activities, ensure internal control mechanism and improve the effective. The internal audit department must also follow credit cooperatives reform process, the development direction of looking for the new situation, further strengthen the role of management within the organization, from the organization to provide reliable basis for management decision, accelerate the system reform, improve the ability in rural credit cooperatives to the challenge to grasp opportunities and promote better and faster development of rural credit cooperatives.This paper of risk-oriented internal auditing simple summarized and reviewed in this paper, current research situation at home and abroad and the theory of internal audit and risk management, summarized the related theories and risk-oriented internal audit theory overview, for the logic behind the content, lay a solid theoretical foundation. And combining with the internal audit of the rural credit cooperatives industry present situation, the XX rural credit cooperatives internal audit carry out specific analysis on the existing problems, put forward the internal audit by the necessity of financial guidance to risk guidance phase transition. And through the risk-oriented internal auditing, etc. A review of the relevant theories and research, according to the actual situation of rural credit cooperatives XX design transformation scheme of the internal audit activity. In the end, proposes measures of strengthening risk-oriented internal auditing application, to ensure the smooth implementation of risk-oriented internal auditing, promote the construction of internal audit, to speed up the pace of the development of XX rural credit cooperatives.This article adopts the method of comparative analysis and case analysis, makes a deep exploration on rural credit cooperatives internal audit, from the industry present situation found XX credit cooperatives of specific issues, with a review of the advanced internal audit theory research, new direction pointed out that the development of internal audit, internal audit work in order to strengthen the community and promote the development of the community as a whole to provide practical and effective Suggestions.