Research On Internal Audit Of Staff Fraud In CZ Branch Of China Construction Bank

China Construction Bank have trillions of assets and liabilities,which is an important economic and financial entities,as an important part of the large state-owned banks,the impact of the steady development of China's national economy to a great extent.With the economic marketization and financial globalization,The number of fraudulent cases is increasing,and the impact is worse.Since the end of 80s,the state-owned banks have been breaking the professional restrictions,Competition is increasingly fierce.At the same time,the frequent occurrence of bank fraud cases exposed the fraud auditing system of China Construction Bank,and there are still many aspects to be improved in many aspects,such as fraud,auditing consciousness,methods and systems.It is very important for large state-owned commercial banks to strengthen the management of fraud auditing,to maximize the role of fraud auditing and to effectively monitor the risk of bank fraud.This paper expounds Internal audit theory of fraud,discusses the internal audit organization China Construction bank setting,audit objectives,development strategy and the scope of the audit,internal audit personnel resource management,internal audit and permissions.Describes the background of China Construction Bank CZ branch GD fraud cases,the process of the case involved the punishment results were introduced,analyze the causes of fraud and fraud means combined with the internal management system.Analyzing the causes of its occurrence by using many kinds of fraud auditing theory,China Construction Bank CZ branch anti fraud investigations system did not reflect the rules of the game,Internal control vulnerabilities,internal audit staff skills and experience of anti fraud,anti fraud under abundant internal audit work norms not implemented.According to the fraud cases and causes of CZ branch occurred,we should establish the special anti fraud system of internal audit and the built-in game factors,strengthening the construction of audit post and audit procedure system and personnel training and education,improving the effect of fraud examination level and perfect,strengthen audit and post audit procedure system construction and personnel training and education in order to deepen the technology and enhance the fraud audit work,the red flag law to strengthen the identification and analysis of signals of fraud and other related proposals.Internal audit of employee fraud as the key part of Construction Bank China safety management,the use of rigorous,scientific spirit and operation process of audit inspection and audit of the risk of fraud,the fraud auditing is not only conducive to strengthen the supervision of the Construction Bank of Chinese grass-roots branches operating personnel and management personnel,but also can test the branch the rules and regulations of the daily effective implementation details from the start,and strictly control the fraud cases,make the safety management of China Construction Bank more advanced and efficient.