Research On Internal Audit Status And Problems Of Commercial Bank Of China

Commercial banks own funds is relatively low, high-risk, high debt characteristics coupled with its many customers, the business complex, branches across urban and rural areas, determines the particularity, the commercial bank is a very strong industry risk aggregation. With the globalization of economy and the reform of the financial system, types of business of commercial banks increasingly diverse and complex,financial innovation progresses, commercial Banks competitive pressure increasing, internal risk also gradually intensified, operation and management face more severe tests. Internal audit is an important means of commercial bank risk prevention, is an integral part of internal control, risk management-oriented introduction of scientific, systematic approach to the audit of commercial banks risk audits can be formed supervise the management and operation layer, check the effect of the rules and regulations to implement, and evaluate the effectiveness of internal control operation, find and prevent risks, and thus make corrective recommendations.In recent years, with the deepening of the reform of the financial and commercial banks listed,most commercial banks, especially large commercial banks have established a relatively perfect system of internal audit, internal audit work has made great progress.But the financial risk becomes more and more fierce, the frequent bank cases exposed the internal audit system of commercial banks in China are not perfect.There are a lot of work needs to continue to explore and improve in many areas of internal audit systems, processes, methods, and so on.How to strengthen the internal audit work, give full play to the function of internal audit, so as to effectively control the risk of banks, to improve the management level of commercial bank is the Commercial Bank of our country should pay more attention to the problem..Therefore, this paper studies the construction of internal auditing of Commercial Bank of our country, the specific contents are as follows:The first chapter:introduces the background and significance of the writing of the article is, briefly summarizes the research results of domestic and foreign commercial banks internal audit, and then describes the research methods used in this paper, the frame chart summarizes the main contents of the article, finally pointed out the innovation and deficiency of this paper.The second chapter:The overview of internal audit of commercial banks in china. This paper introduces the concept and function of internal audit, and clarify the objectives of internal audit of commercial banks, characteristics and key audit content.The third chapter:Analysis of the current situation and problems of the internal audit of commercial banks in China.Development status and problems of internal audit of commercial banks are briefly described.The fourth chapter:Through the introduction of the internal audit of the Construction Bank Zhejiang branch, analyzes the existing problems of internal audit of Construction Bank of China in Zhejiang province.The fifth chapter:American commercial bank internal audit experience. This chapter introduces the USA internal audit of commercial banks, analyzing the successful experience of Bank of USA,from the design, construction, auditing concept, organizational structure, internal audit staff configuration and other aspects.The sixth chapter:strengthen the internal audit of commercial banks in China suggestions.For the issues raised above, draw on the experience in the audit of US commercial banks from the training of internal audit culture, strengthen the construction of the internal audit staff,updating audit techniques and methods,etc.