Discussion About Introducing Method Of Modern Risk-oriented Audit To Economic Responsibility Auditing Of The State-owned Commercial Banks

The state-owned commercial banks are the main body of the banking system. The numbers of outlets, possession of personnel assets scale and market rate at all is in the absolute monopoly, which plays a decisive role on the development of our country’s finance and even the whole society. At present, the state-owned commercial banks are now facing the increasingly complicated internal and external environment, the pressure of bank management on economic performance is mounting, the bank leadership corruption cases have been high, all of these bring huge economic losses to the country. Thus supervision, check and evaluation for the perform management duties of senior leaders who guide business development bank is particularly important. Economic responsibility audit of state-owned commercial banks in our country with the deepening of the reform of financial system. Since1995promulgated "The People’s Bank of The People’s Republic of China Commercial Bank Law" in accordance with the law supervision of the financial industry, economic responsibility audit of commercial bank has experienced nearly twenty years of history. Even today development of Economic responsibility audit has become Chinese special audit mode, has gained broad attention and high recognition. Because of the economic responsibility audit in China become a kind of innovation of the modern audit, there are still some shortcomings in legal regulations and the audit approach. What’s more there is much room for improvement, economic responsibility auditing model also needs further development.Global economic integration makes the economic environment of commercial banks continue to change, at the same time, brings more risks, the traditional internal economic responsibility audit of commercial banks is gradually left behind. The connotation and extension of the economic responsibility audit becomes rich, the aspects of the economy and effect of traditional auditing mode both reveal defects. Therefore research on the audit of new ideas and methods to improve the commercial bank economic responsibility audit quality and effect be imperative. Modern risk oriented auditing is developed from the traditional audit, in order to adapt to high risk environment establish the center of risk assessment of a highly emerging audit methods. Commercial bank audit plays an important role in the risk supervision of financial activities. The high risk of commercial banks is a basic property of banking activities. The introduction of modern risk oriented audit approach in the commercial bank auditing helps promote the level of bank risk management, which have to contribute to the traditional auditing methods not refer to bank risk. Economic responsibility audit is an important part of the internal audit of commercial banks, to implement the introduction of modern risk oriented audit approach in the world especially financial industry which full of higher risk is the irreversible trends. At present, the modern risk oriented auditing is a great development in the general financial audit, This provides a new idea for the commercial banks to introduce risk oriented audit method to economic responsibility audit.This article using normative research, comprehensive use of induction and deduction method, combined with multi discipline knowledge, to solve the problems of economic responsibility audit of state owned commercial banks in China. The author based on the power balance theory, the behavioral science theory and risk management theory, discuss about the state-owned commercial bank economic responsibility audit present situation and problem, and deal with the problem. In view of the problems, the method of modern risk oriented audit in economic responsibility audit of state-owned commercial banks. Elaborate the necessity and feasibility of the combination of the two, and application of and the introduction of modern risk oriented audit of economic responsibility audit bank, I hope to be able to use the audit of scientific and rational approach to the rational allocation and use of limited resources, to improve the-efficiency and effectiveness of economic responsibility audit, make up for the shortcomings of traditional economic responsibility audit mode, meet the social expectations.This paper is divided into six parts, The first part mainly introduces the research background of economic responsibility audit of state-owned commercial banks into modern risk oriented audit approach, The second part related theory on the economic responsibility audit and the modern risk oriented audit is summarized, based on the power balance theory, the behavioral science theory and risk management theory, this paper elaborates on the concept, the content of economic responsibility auditing and the characteristic as well as the concept and evolution of modern risk oriented audit. The third chapter studies the present situation,problems and the cause of the economic responsibility audit of the commercial bank, The fourth chapter is the analysis of necessity and feasibility of the third chapter, in view of the existent problems of the introduction of modern risk oriented audit approach; The fifth chapter discusses the specific application of the modern risk oriented audit in economic responsibility audit in commercial banks, which is the main content of this article; The sixth chapter is the present security recommendations on how to more scientific and rational in economic responsibility audit of commercial banks into modern risk oriented audit approach. In three aspects of system security, security personnel and technical support.