Research On Risk Oriented Internal Audit Of Commercial Banks

In our country,the commercial bank is one of the four pillars of the national financial industry,occupying a very important position,it has played an important role in the development of the entire financial industry and the whole economic and social development.In recent years,with the changes of domestic and international economic environment,the risk of China's commercial banks is rising.Commercial bank internal audit demand is higher and higher,leading to the traditional internal audit mode method has been difficult to meet.Risk oriented internal audit is a new auditing concept that the internal audit staff face to face with the increasing social risks,and actively face their own professional crisis.At the same time,today social economy rapid development,science and technology is also a day are in progress,so whether it is from the need for internal audit of its own development to help the view,perspective or from the main body to help in the fierce competition environment to survive,means China's internal audit organization should as soon as possible the risk oriented auditing mode used in the internal audit field of our country.Commercial banks as a financial industry facing greater risks,but also need to explore advanced and efficient internal audit methods,the use of risk oriented internal audit risk management services for the bank.In addition,risk oriented internal audit is the latest trend of the development of international internal auditing theory,and the theoretical research in this area is in the primary stage.Therefore,the research of risk oriented internal audit has important theoretical significance and practical value.In this paper,we first introduce the definition of risk oriented audit and basic theory,discusses the reasons of risk oriented audit,then from the commercial bank internal auditing risk of identify,assess and respond to these three aspects respectively discusses the procedure and the method,the case analysis of J commercial banks,explores the specific application of risk oriented audit in the internal audit of commercial banks in China,and puts forward some suggestions for further improvement.In the course of the study,in addition to using the standard research method to the risk oriented audit theory are described,the situation of J commercial banks in our country specificapplication of risk oriented audit are introduced in this paper,using the combination of theory and case.Hope to be able to risk oriented audit in China's commercial banks in the application of internal audit has a certain help.