A Commercial Bank CD Audit Division Value Added Internal Audit Optimization Research

With the rapid updating of Internet technology,the new financial model is rising,and the competitive environment facing commercial banks is becoming more and more serious.Under this background,the commercial banks in the financial industry,in the fierce competition,in order to realize self value of continuous increment,should strengthen the importance of value-added internal auditing development.In 2014,the Chinese internal audit association(AIAA)held with "increased internal audit organization value" as the theme of the annual study,actively explore the standardization of the internal audit construction,and put forward the corresponding development prospects.In 2016,the China banking regulatory commission will be the original internal audit guidelines for banking financial institution has carried on the revision,and in April 2016,officially released the commercial banks internal audit guidelines,providing guidance to commercial banks internal audit development.Therefore,through the goal transformation of internal audit to actively seek for change,to better help commercial banks to add value has become a hot topic in theoretical and practical circles.Bank audit division of value-added internal auditing of commercial banks at present stage is to carry out the situation of a microcosm of value-added internal audit,because of the special institutions,commercial banks make the internal audit institutions tend to be similar this way of dispatching level across regions of the secondary institutions to safeguard the independence and authority of the internal audit activity.However,due to the reasons such as the post rotation system and salary system,the independent objectivity of the audit department is difficult to be fully guaranteed,which inevitably leads to the decrease of its audit value added effect.By this paper is based on A bank CD audit division analysis of existing problems,and put forward corresponding countermeasure and the suggestion,in the hope of A's CD audit branch of bank A value-added internal audit was optimized,so as to better cooperate with the audit of the headquarters of the goal,from a higher level of the role of internal audit in corporate governance.In view of the commercial Banks in the transformation of value-added internal audit phase more similar a line of audit institutions,to the transformation of commercial banks in the value-added internal audit can also provide the corresponding reference.In this article,through the following sections on A bank CD of value-added audit division of internal audit are analyzed and make optimization recommendations,in the form of case to expand value-added internal audit practice research: the first part of the article is the introduction,introduced the selected topic background and significance,literature review,research methods and framework of this article as well as the paper innovation points and deficiencies;:The second part is analysis of value-added internal auditing theory,mainly introduces the value-added internal audit value-added concept definition and theoretical basis of the internal audit activity(fiduciary duty theory,value chain theory,theory of cost-benefit,)on this basis,the paper sorts out the ways and characteristics of the internal audit function of commercial banks;The third part,taking the audit division of bank A as an example,clearly puts forward the development history and current situation of the internal audit.In the fourth part,the author analyzes the main problems of bank A's CD audit division and analyzes the reasons for the prominent problems.Fifth part problem oriented on the optimization of a bank CD audit division of value-added audit recommendations,this part is the core part of the paper,and the innovation of this article,including strengthening the concept of value,to strengthen the construction of talent team,strengthen the information construction and use of audit work of internal audit evaluation and consultation of value-added function,by building evaluation system of the internal audit activity to better quantify value-added effect and improve the quality management system of six parts.This paper introduces the value-added internal audit cases of bank A's CD audit,and then puts forward the targeted optimization scheme.Deep excavation provides specific improvement suggestions for internal audit.Because of the special organization form of the bank,this paper can also provide reference for the optimization and development of other commercial banks' internal audit institutions.