Research On Internal Audit Of Fujian Rural Commercial Bank

Internal audit is an important security mechanism to prevent the Fujian rural commercial bank risks. Fujian Rural Commercial Bank to accelerate the pace of restructuring and change management mechanisms, but with this wave of reform brings the test of the risk management ability will be more severe. How to improve the internal audit system, solve the problem of internal audit work, give full play to the role of internal audit, enhance the management level of rural commercial bank risk.These are key issues to think about this article.This article based on full knowledge of domestic and international risk oriented internal audit.the audit, management science and economics knowledge,analyses the causes of internal audit in the enterprise risk management,investigation and analysis of the current situation and reasons for internal audit of commercial bank; in the new ideas of modern internal audit, analyzes premise of rural commercial bank internal audit effectiveness and security measures; learn the successful experience of internal audit of commercial banks at home and abroad.put forward the Countermeasures which have value of internal audit of Fujian Rural Commercial Bank, hope to the internal audit have the certain reference value in the application of Fujian rural commercial bank.The article mainly contains five chapters.The first chapter,as an introduction, briefly describes the background,significance and basis of this topic, and raise the train of thoughts and basic methods on the basis of research of the similarities from inside and outside.The second chapter is mainly on the concepts of internal audit-related theoretical introduction such as independence of internal audit, value-added internal audit, risk-oriented internal audit, internal audit and external audit.This chapter lays a firm foundation for describing the following parts.The third chapter:analysis of the development and situation of internal audit in rural commercial banks. According to the present situation and development of Rural Commercial Bank of different periods of internal audit system, this part is divided into two parts. The fourth chapter:the present situation of the internal audit of the rural commercial bank and the problems.Including the independence and authority of internal audit, the internal audit methods and construction of human resources and the existing problems.The fifth chapter:perfect the audit supervision and management of commercial bank policy recommendations. In this part, based on analyzing the problems,combined with the actual situation of the development of Fujian rural commercial bank, and puts forward the corresponding countermeasures and suggestions.This combination of internal audit of rural commercial bank reform direction of the latest, analysis on the status of internal audit of rural commercial bank internal audit, the relevant theoretical knowledge and combined with case analysis, the formation of a new combination of theory and practice of the system, let a person find everything fresh and new.