Study On The Construction Of Value-Added Internal Audit System In Rural Commercial Banks

The rural commercial bank is one of the results of the market-oriented reform of rural financial institutions,and it is also an important financial force that promotes the development of the county economy.Rural commercial banks are generally transformed from rural credit cooperatives or rural cooperative banks.Property rights are clearer,corporate governance structures are more complete,self-discipline is stronger,and business scope and service areas are broadened.However,during the period of national economic transition,rural commercial banks are faced with greater operating pressures and industry competition,and they need more tools and tools that can increase their own value and achieve stable operations.For internal auditing,how do we expand the recognition and consulting functions on the basis of the two functions of supervision and evaluation,enhance the efficiency and effectiveness of creating value,establish a sound and effective internal audit system,and promote rural commercial banks to achieve their business goals,need to conduct in-depth research.This article mainly uses normative research methods and case analysis methods,based on value-added internal audit theory as a research basis,analyzes and establishes the theoretical framework of value-added internal auditing system,and fully takes into account the Provincial Associated Press,the resident(city)office,and Area A.The relationship between rural commercial banks,targeted construction of a value-added internal audit system in line with the actual situation of rural commercial banks in Area A.The case study of this paper is the rural commercial bank in Area A.Under the framework of the value-added internal auditing system established,it conducts a comprehensive study of its current internal audit system and analyzes the existing deficiencies and areas to be improved.Through this analysis,we learned that the efficiency and effectiveness of the value creation of the internal audit system in the rural commercial banks in Area A have yet to be strengthened.The degree of participation in the company's business management is relatively low,and further improvement isneeded in areas such as corporate governance,risk management,and internal control.The impetus for the company to achieve its business objectives is insufficient,and it is difficult to meet the current actual development needs of rural commercial banks in Area A.In order to change this situation,this paper establishes a theoretical framework of a value-added internal auditing system and builds a value-added internal auditing system for rural commercial banks in Area A around the core of value-added value.It effectively solves the current auditing model's backward audit model and audits.Problems such as poor organizational construction,imperfect audit procedures,and poor audit resources have prompted the internal audit department to change its role from resource consumers to value creators.This also has certain guiding significance for the internal audit work of other rural commercial banks.