Research On The Internal Audit Mode Of A Rural Commercial Bank Based On The Public Sector Internal Audit Capability Model

The new normal of the current trend in the evolution of the economic and financial situation changes.Under the pressure of environmental changes,the interest rate marketization,that will require commercial Banks to seize market opportunities,refactoring development mode,actively explore new profit growth point.Commercial Banks to achieve profit growth,the transformation of development mode,we have to carry out various forms of financial innovation business,financial business innovation may bring new risks,as an important component of the commercial Banks internal control system,how to effectively guard against financial risks,internal audit is necessary to respond to achieving the transformation of development mode,set up corresponding mode of internal audit,break through the original mode of supervision and check,make the internal audit on the organizational level,perfect the risk management and governance processes,promote "good governance" and the change of the organization.This article first defines the concept of internal audit model,and then analyzes the problems in the design and implementation of the internal audit mode of A rural commercial bank.On the basis of system theory and the premise of environmental adaptability,this paper analyzes the internal audit capacity model of public sector Frame,and constructs the internal audit mode of A commercial bank,and puts forward the concrete countermeasure of effective operation of internal audit mode.The internal audit model based on the internal audit capability model of the public sector is based on the internal auditing capacity model of the public sector issued by the International Association of Internal Auditors,so that the internal audit resources are optimally configured,the internal audit elements are integrated and the internal audit efficiency is satisfied Of a system arrangement.Under the precondition of the system characteristics of environmental adaptability,A internal structure of rural commercial banks,the specific structure of the system emphasizes the internal audit to help banks achieve the goal of sound operation and value-added,and pay more attention to the "consultation" function on the basis of "confirmation" Internal control,corporate governance and risk management for audit focus,and focus on the role of follow-up audit procedures.A study of the internal audit model of rural commercial banks is a useful attempt to analyze the practical problems of rural commercial banks by using the latest internal audit theory published by the International Association of Internal Auditors,which not only enriches the research contents of internal audit,The audit capability model is introduced into the perfection of the internal audit model,and it also provides a new practice orientation and specific path for rural commercial banks to use internal audit for risk management.