The Study About Internal Audit Quality In Zhengzhou Branch Of Agricultural Bank Of China

With the intensification of the economic globalization and the reform of the financial system,facing the fast rise of the Internet banking and other new financial formats,the internal control system of commercial banks obviously needs further change and transformation.The internal audit holds the significant position about evaluating and improving the commercial banks operating activities and risk management.Currently,how to enhance the quality of internal audit to ensure the performance of the audit function has become an imminent issue to be resolved.This paper,which draws on the theory of internal audit and the premise of in-depth analysis of the existing state of affairs of internal audit,has selected the Zhengzhou branch of Agricultural Bank of China as the study subject in order to sum up its internal audit issues.For example,the internal auditing system is not perfect,which leads to the deficient supervision of the branch and the senior management;the off-site audit develops slowly;the existing audit system cannot meet the needs of audit industries;the quality of auditor team needs to be improved;the internal audit independence is insufficient;the incentive mechanism is not consulate.etc.At the same time,this paper draws on the experience of domestic and foreign advanced practice,combines with the objective reality of Zhengzhou branch of Agricultural Bank of China,proposes the related countermeasures and comments from the internal audit system,technology,system,human resources,independence and incentive mechanism to achieve purpose of the improving internal audit quality and guarantee the clear and coherent progress of the bank business activities.