Research On Commercial Bank Risk Oriented Internal Audit Problems

Commercial Banks in a country occupies the important position in the entire financial system,the financial sector and even the whole economic and social development play a decisive role.In recent years,our country commercial bank's internal and external risks faced more and more.Traditional internal audit model is hard to meet the demand of the commercial Banks internal audit,as a result,China's commercial Banks urgently need new auditing mode to identify,evaluate and respond to the internal audit risk.Risk-oriented audit is industry in response to internal audit professional risk and produce a kind of auditing concept.For now,with the development of economy and the progress of science and technology,industry competition,in order to survive in the competition,and promote the development of the enterprise internal audit,industry internal audit into risk based auditing is imperative.In our country,about risk-oriented audit theory research is still at the early stage,the study of the practice is lacking.Therefore,commercial Banks'risk oriented internal audit problems in the research on the internal audit in the commercial bank is the apof risk oriented audit has some theoretical siplication gnificance and practical significance are discussed.A bank as the core strength of promoting regional financial development,facing the severe economic situation,need to continuously strengthen its own innovation,improve the core competitiveness.Internal audit as one of the key link of corporate governance and management,also need to speed up the upgrading.Therefore,in order to make A bank to strengthen risk management,improve the quality of internal audit,strengthen internal control,how to real play to the role of the risk-oriented internal auditing in A bank,has become the current focus.Commercial bank risk oriented internal audit problems research is around the application of A bank's risk oriented internal audit of related background,research status and audit procedures and methods for detailed analysis,expected to optimize the current A bank's internal audit mode.Firstly,introduces relevant theoretical knowledge:risk-oriented internal auditing procedures and methods,and analyzes the knowledge of related literature;Secondly,indicate the superiority and necessity of this mode and evaluation on the current situation in view of the commercial Banks internal audit;And combining with the specific conditions of A bank,utilizing risk-oriented internal auditing in the internal audit mode:A bank's risk oriented internal audit focus on the risk point to make analysis,then carries on the risk assessment,audit planning and implementation of the audit;Finally put forward to promote A risk-oriented internal audit safeguards.In the process of research,the problem of risk-oriented internal audit of commercial bank is using standardized means of breakthrough on the theory and the related literature.Risk-oriented internal audit of commercial bank research is also the use of case analysis and comparative research method of combining theory and practice,for example through the research to the application of A bank in this respect has certain help.At the same time,the risk-oriented internal auditing theory research and application for other kinds of commercial Banks are all have certain reference and practical significance.