Research On The Improvement Of Risk Oriented Internal Audit In A Branch Of The People's Bank Of China

Facing the increasingly complex economic and financial situation at home and abroad, as an important part of China's financial management and macroeconomic regulation, the People's Bank of China is facing more and more risks, the voice of risk identification and risk management is also getting higher and higher. As a new audit model, the Risk-oriented Auditing determines the key point and the scope of audit by the premise of risk assessment, the awareness of risk prevention runs through the whole audit process. Therefore, whether it is to promote the people's Bank Internal Audit of their own development needs, or from the promotion of comprehensive risk management perspective, actively introduce risk oriented audit has a very important significance. At present, the application of Risk-oriented Auditing in PBOC is still in the exploratory stage, therefore, this article is intended to take a performance audit project of PBOC A branch as an example to discuss how to optimize the application of Risk-oriented Auditing in internal auditing of PBOC.Firstly, this paper systematically expounds the theory system of Risk-oriented Auditing, emphasizes that it has a broader view than the traditional audit mode, and pays more attention to the overall situation. It has a strong advantage. Then briefly introduces the basic situation and internal audit status of A branch, and the application status of Risk-oriented Auditing in this branch is described in detail according to the performance audit project. This article also pointed out that there are several problems when they carrying out the performance audit by Risk-oriented method, that is, lack of a reasonable and effective risk assessment system, long term risk point dynamic management mechanism is not smooth, risk oriented internal audit results to improve the effectiveness of management is not obvious, the talent foundation of risk oriented audit is weak. Finally, based on the comprehensive analysis and thinking, this paper puts forward four suggestions to optimize the application of risk oriented audit, like the people's Bank of China should establish a reasonable and effective risk assessment system, establishing a dynamic management mechanism of the risk point of effective cooperation, constantly improve the application of risk oriented audit results and strengthen the construction of risk oriented audit team. This article aims to provide a comprehensive and feasible measures for better use and promotion of Risk-oriented Auditing in PBOC.