Research On M-bank Similar Credit Interbank Business Audit Issues

Banking "money shortage" of the outbreak first interbank business risk exposure in front of the public. In fact, along with the accelerated pace of innovation banking, the bank more business focus from traditional deposit and loan business to business class credit on the interbank market, causing interbank market growth spurt situation. Explore the current development of the interbank market, at present most of the commercial bank credit assets showing slowdown, and a sharp rise in the scale of the phenomenon of class credit. Because dual strict controls PBOC and the CBRC deposit ratio assessment of capital adequacy ratio under the narrow spreads in the financial markets, a variety of challenges, such as increased competition in the industry, commercial banks have come to realize: Based on the continued development of traditional business, it should be innovative efforts to develop interbank credit business class, represented by non-credit business, only to Take Measures to optimize the structure of the banking business, open up new banking growth, in order to make banks change the past, a single profit margin income instruments, profitable way to diversify, diversify the bank make the transformation.Because the essence of class credit interbank credit business is still business, so the risk of rapid expansion of the potential of such services is still not be ignored, the risk will not be exposed to the healthy development of the entire banking industry lay hidden. At present, China’s banking regulators did not establish an effective audit approach for class credit interbank business, bank credit interbank business audit is still in assault-style screening type, pragmatic light flow audit situation. So urgent external bank regulators adopt appropriate audit approach for the development of credit business and risk characteristics of the class, to carry out a full range of audit work.In this paper, through case studies of class credit business audit M Bank in interbank business innovation undertaken in order for M Bank recently launched a class credit interbank business representative interbank payment services, purchased under resale business, industry investment business audit for the actual case, by elucidating these three specific business processes and operational means to explore how these three businesses to circumvent the external regulatory, policy edge ball to play, difficult to audit classes at the interbank credit the lock face What adverse effects and problems, as well as healthy and stable development of these potential problems will bring the banking industry, and ultimately summed external regulatory audit process should take what norms and to protect the smooth implementation of audit policies and measures in order to carry out the bank class credit standardized audit, bank credit to reduce the risk of interbank business, guarantee interbank business total control, risk control.