A Study On The Impact Of Internal Audit Quality On The Performance Of Commercial Banks

In recent years,the deepening of reform and opening up the number of large companies in China continue to increase,but after entering in twenty-first Century,the financial fraud problem in large companies more and more serious,has become a modern corporate governance reform must solve the problem.Company shareholders and creditors in the face of the company's huge loss situation,began to pay attention to the organizational structure of the company,in order to enhance the value of the company,effective corporate governance,to strengthen the company's risk management and internal control by internal audit.Among them,the role of internal audit in corporate governance is becoming more and more obvious,and it is also the inevitable result of the global economic internationalization of the business background.At the same time,with the rapid expansion of the scale of domestic commercial banks with the rapid development of the economy,the volume of business is also increasing,the internal audit work is particularly important.In order to improve the competitiveness of the domestic commercial banks in the global financial markets,it is necessary to further standardize the domestic market,and give full play to the role of internal audit.Based on the theory of internal audit and the performance of commercial banks,this paper adopts the method of empirical research and specific cases.Select 16 listed banks as the research object,the sample data selection interval for the first quarter of 2011 to the third quarter of 2016,through the construction of the corresponding multiple regression model for empirical analysis.In order to enhance the performance of Commercial Bank study better internal audit system,taking ZB branch of ABC bank as the analysis of the specific cases,from the independence of internal audit,scale,necessity and specific implementation of these four aspects to carry out in-depth discussion and analysis,to analyze the existing problems from the qualitative and quantitative analysis.And to put forward specific proposals.Through the analysis of the relationship between mutual influence on commercial bank internal audit quality and corporate performance,specific to ZB branch of ABC bank for the analysis of specific cases,highlights the important status of internal audit in bank performance to other commercial banks,how to strengthen the construction of the internal audit system,internal quality of commercial banks rose provided design,has a very important guiding and the significance of improving bank performance etc.