Auditing Research On Risk Control Of P2P Lending In China

P2P lending becomes the important force to promote the development of financial industry in the circumstances of the Internet technology mature and credit reporting systems Article based on the analysis of the current status of the P2P network platform loan audit in our country,tries to discuss the following questions:first,Lending to the P2P network platform which exist in the process of the development of the problem?What are the risks?second,for these risks in the process of platform trading,how to control them by means of the audit?This paper based on the case of Touna,studied the trading platform lending risk control problems.After the first part of a summary of relevant research results,the second part of the paper on the basis of the theory of the moderm risk-oriented audit,contains the concept of fiduciary duty,the adverse selection theory and the SWOT theory and the analysis of the fishbone diagram theory,the theoretical basis for this article.The third part based on the above theory this paper expounds the necessity of lending to P2P network platform is introduced into the audit.The fourth part for which Touna audit risk identification and assessment,information disclosure authenticity of completeness of it analyzes the risk of material misstatement.Fifth part in view of the evaluation results,the lines of the P2P network of credit industry have a certain understanding,in order to achieve use audit on platform of financial management,internal control,risk control,etc.The innovation of the paper is mainly as follows:Firstly,the paper puts forward the concrete measures to deal with the risk of P2P lending.This paper combined with the status quo of the development of the industry and the specific circumstances of the network,,and put forward the corresponding audit measures should be.Second,research methods have been innovative.According to the specific situation of the network,taking into account the practice of interdisciplinary approach,the computer audit technology such as cloud computing,large data mining,embedded in the audit into the P2P network loan research in.