Research On Modern Risk-oriented Internal Auditing Of A Rural Commercial Bank

With the development of society and economy,China Internal Audit Association has revised the revision of the new internal audit standards,emphasizing the role of risk assessment in internal audit work.Rural commercial banks are an important force in China's rural finance industry.With the growing scale of rural commercial banks and more diversified related risks it faced,it is urgent to improve the control of risks.Modern risk-oriented internal audit theory conducts risk control throughout the audit process,which not only satisfies the rural commercial banks risk prevention and control needs,but is conducive to help rural commercial banks to have a more secure and stable development as well.A Rural Commercial Bank,formerly known as K City Rural Credit Cooperative.Since 2012,A Rural Commercial Bank has conducted an audit transition and began to advocate modern risk-oriented internal audit theory.However,due to the low independence of the internal audit of rural commercial banks,the backwardness of the internal audit function,the low overall quality of the internal audit staff and the underdeveloped internal audit of the information technology,A Rural Commercial Bank's modern risk-oriented internal audit progress is not smooth,it even restricts or affects the further development of A Rural Commercial Banks to a certain extent.This paper takes the modern risk-oriented internal audit progress of A Rural Commercial Bank as the research object,through the use of literature research,theoretical research and theoretical connection with the actual method,combined with A Rural Commercial Bank's internal audit department of the organizational structure,specific job responsibilities and the implementation of modern risk-oriented internal audit in A Rural Commercial Bank,finds out the main problems are reflected in following aspects: the risk coverage of the audit project is narrower,the internal audit is difficult to maintain the relative independence,the audit department's function is backward,the overall quality of the internal audit team is not high,the information technology means behind,the lack of a better assessment and incentive mechanism to restrict the development of risk-oriented internal audit.In view of the above problems,the author finds out the ways to solve these problems,include conducting a comprehensive evaluation of the construction of the audit system,enhancing the independence of the internal audit,comprehensively assessing the risks faced by A Rural Commercial Banks,shaping the risk-oriented audit culture,cultivating professional personnel,improving the internal audit staff assessment incentive system,strengthen the internal audit information construction,optimizing the allocation of audit resources.It is hoped that through these measures,the transformation of A Rural Commercial Bank to modern risk-oriented internal audit can be carried out smoothly,and then the functions of modern risk-oriented internal audit supervision and service can be better fulfilled.At present,the rural financial market is highly competitive,A Rural Commercial Bank needs to improve their overall strength to win in the fierce competition.