The Internal Audit Problems Analysis Of S Bank

Commercial Banks as a for-profit,are endowed with credit creation function of financial institutions,is to obtain liquidity by using a variety of types of debt products,with operating asset classes to obtain more profits,innovative new products for the middle business income.Commercial Banks through credit intermediary activity form,allocate the funds by different groups at the same time,the central bank's monetary policy and other macroeconomic policies under the guidance of the international market,through the market's own rules,integration of resources,realize the adjustment of economic structure,consumption investment ratio,the role of the industrial structure and other resources match again.Commercial Banks because of its functions have the universality and particularity,highlighting the important influence of it on the whole social economy activity,also is its impact on the economy,a wide range of characteristics,established the commercial Banks in the core position of the entire financial system and even the national economy.As the banking market access barriers to break,commercial Banks to speed up the pace of cross-regional business,commercial Banks trade and cross-combination competition pressure,deposit and lending spreads,commercial Banks have sought to new product new area through the intermediary business revenue profit,and this new financial environment of commercial Banks internal control and management level,especially the risk management ability test is proposed.Internal audit,as an important part of internal control,the internal control play a role of supervision and evaluation,help to improve the system of internal control.Supervision as an important commercial bank risk management department,how to better play its role more efficiently,improve the bank's risk management level,is the current every commercial bank requires careful.Internal audit is the guarantee of commercial bank risk prevention,can help commercial Banks to improve risk management,to better cope with external supervision,timely find violations,reducing the loss of Banks.But,in practice,due to the lack of independence of internal audit department,attention degree is not high,the result of the internal audit risk of commercial Banks appear frequently.The increasingly fierce competition in commercial Banks,risk management is increasingly accumulation,under such pressure,many commercial Banks usually pay attention to short-term performance,ignore the risk control,often in this case the probability of risk will increase a lot.Along with the development of innovative business,its risk is different from the traditional business,the commercial Banks internal control and risk prevention ability put forward higher.In this paper,in the present financial environment of commercial Banks as the background,S bank(China),for example,combined with the basic theory of internal audit,for the bank internal audit of the status quo and the existing problems and reasons were analyzed,and the reference American Citibank advanced internal audit experience,the current S bank internal auditing existing problems put forward the perfect measures.This paper first introduces the research background and significance of the thesis,from two aspects of internal audit and internal audit function this paper expounds the research status at home and abroad,put forward in this paper,research methods and the train of thought,and an introduction to the framework of this article.Secondly,the basic theory of internal audit in the commercial bank reviewed and introduced,and points out the role of the internal audit activity.Again,through the S bank,for example,analyzing the present situation and problems of internal audit of S bank,points out that the current internal audit S problems and deficiencies,and an analysis of the causes of these problems,find out "focus",to perfect advice later measures.Next,introduces the internal audit of American Citibank,mainly introduces the bank of the internal audit is worth to learn from the advanced,then combined with theory of advanced aspects analyzed one by one.Finally,the countermeasures to perfect internal audit S bank.Through the above problem analysis and his line audit experience research for reference,combining the theory of internal audit,the perfection of relevant countermeasures.Full text through scientific theory to guide practice,combining the theoretical analysis in the process of internal audit practice defects and problems,and through the analysis of the theory combining with practice policy advice,to guide the practice of science work,for the improvement of the practice of internal auditing work to provide a better suggestion.In this paper,we use the theory including agent theory,the theory of entrusted economic responsibility and the risk guidance theory,of course,it also involves human laws,laws of human is a management concept with Chinese characteristics,but this rule is also often appear in the audit practice,especially in the internal audit,due to the law of enterprise culture,often leads to lack of internal audit independence,influence the effect of internal audit,that have mentioned in this paper,which concluded that "natural law" has to be audit to "legal" audit.