Research On Internal Control Audit Of A Commercial Banks

With the publication of the 2008 ?Basic Standards for Corporate Internal Control? and its accompanying guidelines,internal controls have been upgraded from internal management method to external compliance requirements.Under the supervision of the CBRC and other regulatory agencies,China's large and medium-sized state-owned banks and joint-stock banks have established a relatively perfect internal control system.In recent years,the globalization of the economy has brought the globalization of finance and the risks of financial industry and financial products have become more and more diversified.Although China's 18 listed commercial banks have basically established an internal control system,major cases still occur caused by the failure of internal control,this shows that the internal control of commercial banks doesn't have effective implementation.The internal audit department of commercial banks needs to strengthen the internal control audit to ensure the effective implementation of the internal control system.The study of this paper is divided into six parts: 1.Introduction.On the basis of elaborating the background of the research,this paper summarizes the significance of research from both theoretical and practical aspects.2.The Theoretical Basis of Internal Control Auditing.A comprehensive description of the internal control theory of commercial banks,internal control audit theory,made a certain introduction and understanding to the relevant concepts and theoretical knowledge.Finally,from the view of theoretical shows that commercial banks internal control audit is the need for enterprise business running objectives,risk management,also the internal control itself.3.Status of Internal Control Audit of A Commercial Banks.Through the understanding and analysis of A bank internal control audit status,it shows that A bank has achieved certain achievements in internal control audit.4.Analysis on the recent Problems and Reasons of Internal Control Audit of A Commercial Banks.This paper discusses the problems such as the shortage of the main staff in the internal control audit of A bank and the irrationality locating of the audit target based on A bank case analysis method.5.Countermeasures and suggestions.Aiming at the problems and shortcomings of the internal control audit of A bank,this paper puts forward some suggestions on how to strengthen the internal control audit team construction and optimize the internal control audit environment.6.Conclusion and Outlook.Through the theoretical analysis and case analysis of the first five parts,it shows that the internal control audit is an important means to help the enterprises to operate steadily and realize the growth target.At present,China's commercial banks internal control audit has achieved some achievements,but there are still many problems to be improved.Under the trend of globalization of financial market,the internal control audit of commercial banks in China will be more and more perfect.