Research On The Improvement Of The Internal Audit System Of The ADBC

With the continuous change of international and domestic economic situation,The risks facing the banking sector continue to rise.It puts forward higher requirements for risk management and internal control of banks.Especially for the agricultural policy-oriented financial industry such as the Agricultural Development Bank,The level of risk identification of ADB is limited,and it is difficult to find out the risk and identify it effectively.There is an urgent need for more effective internal means of risk identification and control,which is also the basis for the establishment of the Internal Audit Bureau of Agricultural Development Bank.However,in recent years,the non-performing loan rate of the Agricultural Development Bank(ADB)is still in a rising stage,which shows that the effectiveness of the current internal audit system of ADB has not been fully developed.By analyzing the current internal audit system of ADB,this paper studies the general situation,personnel composition,audit process and current risk management system of ADB’s internal audit system.Identify the problems and causes of the internal audit system of Agricultural Development Bank,and then study the leading internal audit system of banks in the industry.This paper analyses the general situation,personnel structure,audit technology and other factors of the internal audit system of ICBC,and puts forward some suggestions for further improvement of the internal audit system of the Agricultural Development Bank.It is suggested that the Agricultural Development Bank should improve the existing internal audit system from the aspects of system,personnel structure,innovation ability and internal audit quality evaluation.On the basis of further improving the internal audit system of the Agricultural Development Bank,this paper hopes to improve the internal audit level of the Agricultural Development Bank,help it better identify and control risks,and hope that internal audit can play a more important role in the Agricultural Development Bank system.