Research On The Role Of Commercial Banks Internal Audit To Preventing Corruption

Since twenty-first Century,and steadily push forward the background of deepening the reform of China's financial system in the process of economic globalization,the number of businesses set up by domestic commercial banks has maintained a rapid growth and the scale of financial assets to accelerate the increasing of financial system,the process of innovation,commercial banks are facing increasingly intense competition in the market,bank business management layer or internal staff to complete the performance,some acts of violation of discipline,not only caused the loss of bank funds,and the bank's social credit and reputation has a serious negative effect.Among them,the probability of occurrence of fraud shows a rising trend,especially the development of fraud operation link of commercial banks to bring very bad influence,urgency and take effective informed corresponding preventive measures to avoid the potential risk,prevent fraud has received wide recognition theory and practice were carried out.The corresponding research workInternal audit is an important component of internal control.The internal audit is based on risk management,and supervises and examines the bank's business,employee behavior,rules and regulations through systematic and scientific auditing methods.Especially the scientific and effective internal audit can be found in the bank's internal operations,product marketing,bill acceptance links such as potential fraud,put forward the measures to prevent fraud,in order to promote sustainable and healthy development of commercial banks.However,it is necessary to realize that,at present,some commercial banks in China are subject to the immature internal audit system when they carry out internal audit work,which makes it difficult to effectively implement the internal audit work.Especially the audit process,the audit method,the relevant rules and regulations of the formulation and implementation of such potential problems,leading to internal audit cannot give full play to the supervision and prevention of fraud,commercial bank fraud cases frequently seriously affect the stability of the whole banking system,undermine the market order and social stability.Therefore,it is of great practical significance to strengthen the study of internal audit of commercial banks and to strengthen the prevention of fraud in internal audit.This paper is based on the L bank notes fraud,using the method of normative research combined with case study,analysis of internal audit of L bank to avoid the problem in the process of fraud,explore effective measures to improve internal audit fraud prevention effect,provide some theoretical reference and help for the healthy and sustainable development of domestic commercial bank the stability and.This paper based on fraud theory and the related concept of internal audit and the theory are discussed and analyzed the internal audit work;after starting from the theoretical discussion with the internal audit methods to fraud cases occurred in L prevention;third,bank financial fraud cases occurred as a case before,by combining the theory and method of combining theory with practice of internal audit fraud prevention fir research framework in which plays the role of internal audit work.Finally,it analyzes all kinds of factors that affect the effect of internal audit,and then puts forward effective suggestions and control strategies to prevent fraud cases in China's commercial banks.