The Research On Internal Auditing Problems Of Commercial Rural Bank In China

Nowadays,with the high steady growing speed of economy and the explosively increasing of Internet economy,our government starts to take revolution into finance system and institution.With the changing of economic environment,commercial banks,the mainstay of China finance,diversify their management and channel development voluntarily or passively.Traditional accounting number-based audit and system based audit can not afford the modern requirement of commercial banks.Comparing to other commercial banks,rural commercial banks originated from rural credit of cooperatives,they just start their management on corporate governance structure and modern commercial bank internal control in recent years,so they have many weakness in internal audit.To keep a high level of profit and fight against all kinds of internal risks,reinforcing internal audit is necessary.In the trend of reinforcing internal audit,rural commercial banks take revolution into internal management proactively.They also take measures in internal control to keep themselves away from risks.This thesis explains the definition,risks and causes of internal audit on one hand and researches rural commercial banks on another hand.In case those rural commercial banks originate from rural credit cooperatives,they have problems like late beginning,less independence and deficient organization structuring.Rural commercial banks also suffered problems like lacking self-improvement system and culture construction of internal audit,further strengthened internal audit team,deficient electronic internal audit system and unreasonable performance management.This thesis takes X rural commercial bank for example and analyses construction,results,constraints of its internal audit system.In the meanwhile,X rural commercial bank solving the problem of lacking self-improvement system by the way of using risk-oriented internal audit system.But on another hand it has the problems like: non-independence of internal audit,less participation of audit resource and audit results,inconsistent audit basis and insufficiency of value-added auditing.This thesis provides pertinently resolvable countermeasures of those problems above like: establishing audit culture system and reinforcing institution setting,taking full advantage of audit resource,standardizing audit basis,improving electronic internal audit system,strengthening internal audit team,completing performance management and augmenting value-added auditing.This thesis provides constructive advice to the development of internal audit of rural commercial banks.It may have a little contribution to the consummation of internal audit systems of China rural commercial banks.