On The Application Of Modern Risk-oriented Audit In The Internal Audit Of The People’s Bank Of China

People’S Bank of China at the heart of our economy and finance,are responsible for the establishment of a social credit system,the implementation of national macroeconomic regulation,supervision and management of the bond and foreign exchange gold market and maintain financial security and stability,providing financial services responsibilities.In the course of duties and conduct business,if management is not strict,the 1ack of internal control system,rules and regulations are not complete,not standard operating procedures,inspection and supervision of the implementation of it is not strict it will cause a variety of risks.The internal audit department has an important oversight and management functions in risk management and contr01.Risk-based audit is to strengthen risk management,improve internal controls,internal audit work to improve the quality and reduce the effective means of audit risk,the People’S Bank of introducing risk—based audit of internal audit has important significance.This article first to domestic and foreign research achievements of risk oriented audit to sort out,on this basis,introduces the theory of risk oriented internal audit,including the theory of risk oriented internal audit,the definition and characteristics,basic procedures and methods secondly,introduced the people’s Bank to fulfill all kinds of risks of responsibility in the process of combining the characteristics of the risk oriented audit model and take the remaining risk evaluation model,The risk matrix method is introduced to evaluate the risk of the 23 functions of the Karamay branch of the people’s Bank of China in the 92 business areas,through the qualitative and quantitative risk judgment to determine the risk Center branch business value,and to formulate audit plan and focus areas;finally to assess,risk management,such as the lack of culture of the people’s Bank will face in the implementation of risk oriented audit The standard setting is not accurate enough,the risk identification and analysis method of single assessment,low level of information,the risk assessment of professional qualities such as the lack of analysis,Put forward the feasible countermeasures and suggestions,and help to better play the role of risk-oriented audit in the risk management of the people’s banks at the grassroots level,and achieve the goal of internal audit service organization and value appreciation...