The Implementation And Improvement Of The Internal Audit Of The Policy Oriented Credit Assets Of The National Development Bank

The National Development Bank is a policy financial institution under the leadership of the State Council,responsible for the macro-control functions of the total funds and funds allocation structure.The policy oriented loan is a main asset of CDB,the risk of it is not only directly affect the survival and development of CDB,will also affect the development of the national economy and the current economic situation.As the current economic situation becomes more complicated,the difficulty of controlling the risk of long-term credit assets is increasing,CDB needs to strengthen its internal audit,strengthen the ability of auditing policy to reduce the risk of policy oriented credit assets,maintain the health and stability of its operation.In order to play the role of internal audit of CDB better,this article starts with the characteristics and functions of the policy oriented credit assets as well as the analysis of the basic internal audit system of CDB,shows the acquaintance and the analysis of its whole audit procedures and regulations.Meanwhile,this article cites the audit project for shantytowns project as an actual audit case for research,to find shortcomings and deficiencies in its existing internal audit policy of policy oriented credit assets,and puts forward the corresponding measures to improve it.I hope these suggestions put forward in this article could be helpful to improve the internal audit of CDB.