Research On The Risk Oriented Internal Audit Of Rural Commercial Banks

With the development of the society and economy,the external environment of enterprises is becoming more and more unpredictable.In order to adapt to the survival of the market,enterprises have to pay more attention to the control of the risk,and the risk oriented internal audit mode also arises.As the core of the national economy,the risk oriented audit mode is the inevitable trend of its internal audit development.However,most financial institutions in China are still in the transition period of internal audit transformation,and constantly explore ways to improve risk oriented internal audit.As the important pillar of rural financial industry,because of its historical development,the development of risk oriented internal audit is more slow than the large state-owned commercial banks and joint-stock commercial banks.Through the analysis of the internal audit of the A rural commercial banks,this paper seeks to find a new risk oriented internal audit.Mode to solve the problems of rural commercial banks,hoping to play a positive role in the risk oriented internal audit practice of rural commercial banks.This paper first introduces the research background,significance and methods of risk oriented internal audit,and expounds the literature review at home and abroad.Secondly,it introduces the basic overview of the risk oriented internal audit,and analyzes the internal audit status of the rural commercial banks and the necessity of implementing the risk oriented internal audit.Thirdly,it introduces the basic situation of A rural commercial banks,the risks faced in the course of operation and the relevant situations of internal audit.Finally,the internal audit operation of A rural commercial banks is analyzed,and the problems existing in the implementation of risk oriented internal audit in rural commercial banks are summarized,and some relevant suggestions are put forward so as to provide reference for the effective application of the risk oriented internal audit model for commercial banks.