Study On Internal Audit About M Bank's Credit Business

Commercial bank is one of the most important financial institutions in modern economic activities,its business activities has been and all kinds of economic entities in the society closely linked together.With the constant deepening of reform and opening up process in our country and the continuous development of world economic integration,China's financial industry is facing unprecedented challenges,including the banking industry.Commercial bank crisis and events at home and abroad in recent years,internal control is not sound or defect is the main reason for the Banks in trouble or even closing their doors.This requires that our country commercial bank credit business set up advanced internal audit system,the implementation of efficient and robust internal audit method,trying to add value to commercial Banks,and its high efficiency,high quality of work.Internal audit is aimed at promoting the department,the unit management and improvement of economic benefit,and internal audit is the audit supervisor of this unit,according to unit management is also required to provide specialized consulting services.This paper mainly studies the internal audit,from the concept of internal audit,briefly discusses the characteristics of bank credit business internal audit,the influencing factors of bank credit business internal audit,including the auditor independence,audit personnel professional competence and the responsibilities of the auditor,the standardization of the internal audit process four aspects.This paper introduces the situation of the M bank,bank credit business management organization structure,the basic flow of bank credit business,bank credit business internal control key points.M bank credit business status of internal audit is divided into the following several aspects: the credit of internal audit personnel management,credit business internal auditors rewards and punishment system,credit business prior audit process audit process,the credit business,credit business case post audit process,the credit business audit techniques and methods.M problems of bank credit business now is credit management to intervene in the internal audit,internal auditors can't identify the credit business risk,the credit business,low efficiency of internal audit,internal audit of the credit business out audit results become a mere formality,the main cause of the problem above is uneven balance management rights,loss of audit personnel management system,outdated audit concept,backward audit methods and incentive system.Have mainly adopt the following countermeasures: establishing to the auditindependence of internal audit system,expanding the number of internal audit department,to establish and perfect the system of audit committee;Improve the comprehensive quality of internal audit personnel,recruiting high quality auditors,train high quality auditors,improving audit department treatment,stable internal auditors;Improve the comprehensive quality of internal audit personnel,recruiting high quality auditors,train high quality auditors,improving audit department treatment,stable internal auditors;Changing the concept of audit the audit technology,create internal audit database,the development of credit business credit business internal audit audit technology,shift credit business internal auditors audit idea,perfect the system of credit business internal audit;Improve the audit methods and incentive mechanism,the use of audit software,improve the efficiency of the audit,the use of external audit strength,bringing together,to set up the system of internal audit staff performance of audit.With the development of social economy,internal audit plays an increasingly important role in the commercial bank,strengthen the internal audit work for the Banks to strengthen self-discipline,improve risk prevention ability has a vital role.