Research On The A Bank Internal Audit Under The Concept Of Risk-oriented Audit

After the risks of the global financial crisis, China’s banking sector has become increasingly complex and changeful, the banking industry in the future competition will focus on the ability of the risk management, which requires the internal audit in risk management play a bigger role. With the continuous development of economy and the change of the audit environment, the bank faces a more complex business environment, the traditional auditing model has been unable to meet the needs of modern commercial bank management and development, the modern risk-oriented audit as a new audit method and concept arises at the historic moment. Modern risk-oriented audit as a new audit idea and method, is not only beneficial to improve the efficiency of Chinese commercial Banks internal audit, but also to strengthen the bank’s risk management, to meet the demand of the internal audit of commercial Banks in China. Compared with abroad in terms of risk-oriented audit the accumulation of experience, theory and practice in our country in the aspects of theory research and practice is very thin and the lack of the unified audit process and reference case, in the aspect of risk-oriented audit still has a lot of research and development space. Therefore, studies and discussions on the risk guidance auditing and its application in domestic commercial bank audit, to promote internal audit work, better service for commercial Banks is of great significance.This paper argues that internal audit helps to strengthen banking supervision and administration of due diligence, strengthen internal control, effectively guard against and dissolve the risk management, eliminate safety hidden danger in time, control cases, actively play a role of early warning, and through investigating all kinds of major issues and cases, reveal the potential risks and maintain financial order and promote the healthy development of banking industry. Risk-oriented audit for the realization of the internal audit function provides professional guidance, through the application of risk-oriented audit of internal audit in the banking industry, to better implement the internal audit function in banking risk management. This article will base on domestic and foreign studies of risk-oriented audit in our country commercial bank risk oriented audit and its application in the actual work to do the further discussion, especially focus on construction of commercial bank risk oriented audit process. With A special focus on the audit practice, select A bank as the research object, make a further discussion on risk-oriented audit from the aspect of is establishing the risk assessment process and the implementation of risk assessment steps through field research, process analysis and other methods.