Research On The Internal Audit Of Risk Oriented Bank

At present,China's commercial banks basically have many years of internal audit related practice,but risk oriented internal audit is still in the initial stage of exploration in China's commercial banks.At the same time,the further development of the marketization of the interest rate of the banking industry is faced with both the constraints of the commercial banks' own conditions and the restrictions of the external environment.These include the obstacles in laws and regulations,system and so on.Based on the immune system theory and risk oriented theory,this paper analyzes the necessity,feasibility,program design and risk response of the development of internal audit of commercial banks in detail,and points out that further development needs the joint efforts of all parties involved in risk oriented internal audit.Combined with our own internal audit practice and market and legal environment,from the two perspectives of commercial bank's self exploration and external market environment optimization,we put forward suggestions for optimizing risk oriented internal audit.The conclusion of this paper is to put forward corresponding suggestions for the deficiencies of H bank's internal audit,especially for internal audit focusing on risk prevention and management.This paper holds that risk assessment is carried out on the basis of good risk assessment,and the concept of risk assessment is put into practice from the system.We should optimize risk management institutions and strengthen operational risk supervision,and draw lessons from scientific assessment methods to improve our bank's risk assessment level,and improve the quality of talents to cope with the risks arising from new businesses.To improve the regular and irregular reporting mechanism of operational risk,and to improve the early warning mechanism for different risks.In addition,the risk oriented internal audit system should be established.Actively developing effective policies and procedures to cope with the main risks is an important part of internal audit of commercial banks.We should actively adjust and strengthen risk monitoring,prevention and investigation,and strengthen the unified credit management of customers,so as to improve internal audit activities.At the same time,in the internal information communication,it is necessary to optimize the management methods of the internal information system of the bank,and to improve the efficiency of communication and communication within the bank.Finally,we should improve the supervision system of internal audit and focus on the role of internal audit.Only by conducting overall supervision and ensuring the objective independence of internal audit,can internal audit be effective.