Application Research Of Risk-oriented Internal Auditing In J Rural Commercial Bank

Along with the rapid economic and social development in China,the internal audit system has also begun to change with the need.At the same time,China Internal Audit Association has been rapidly improving auditing standards in recent years,paying particular attention to risk control and the importance of internal audit in the field of risk assessment.degree.Therefore,as the main backbone of China's rural finance,rural commercial banks,due to the development scale of China's rural commercial banks and the continuous growth of daily business volume,the risks faced by rural commercial banks are also diversified,which also requires rural areas in China.Commercial banks should further improve the management and control of various risks faced by their own development environment.At present,risk-oriented internal audit is a framework that can accurately integrate internal auditing practice knowledge with risk control.Riskoriented internal audit also meets the realistic needs of rural commercial banks for internal development risk management and control,and rural commercial banks can pass Risk-oriented internal audit further improved the internal control system of rural commercial banks,helping rural commercial banks to enter a steady and sustainable development track.J Rural Commercial Bank was formerly the rural cooperative credit cooperative of Y City.In recent years,J Agriculture and Commercial Bank has gradually paid attention to the work in the field of risk control.Therefore,J Rural Commercial Bank has increased the transformation of internal audit business processes and strongly advocated the development of risk-oriented internal audit.However,due to the relatively lack of independence of the internal audit team of J Rural Commercial Bank,the lack of professional competence of relevant personnel in the internal audit team,the internal audit work efficiency has certain room for improvement,and the internal audit lacks an effective performance appraisal mode.The coverage of the risk assessment is relatively narrow and the technical level is relatively backward.Therefore,the actual progress of the risk-oriented internal audit of J Rural Commercial Bank is not smooth.Even the current status of internal audit has hindered the internal audit work of J Rural Commercial Bank.Continue to develop.The author analyzes the risk-oriented internal audit of JNC and regards it as the main research object,combining literature analysis method,theoretical research method and case study method,combined with the current internal audit organization form and specific work requirements of Jongshang Commercial Bank.Contact J Agriculture and Commercial Bank to conduct a systematic and comprehensive analysis of the current implementation of risk-oriented internal audit,and on the basis of this research,find the actual problems existing in the implementation of risk-oriented internal audit of J Rural Commercial Bank,and then address the issues mentioned above.This paper proposes that J Rural Commercial Bank needs to further improve the establishment of internal audit institutions,thereby improving the independence of the internal audit team,strengthening the professional competence of internal auditors,optimizing human resources,innovating internal audit functions,building a riskoriented internal audit culture,and introducing balance.The scorecard performance evaluation system,improve the performance appraisal mechanism,strengthen the risk assessment field construction,improve the bank risk assessment level,apply the big data audit technology,and strengthen the application of internal audit information technology to the risk-oriented internal audit of J Rural Commercial Bank.Perfect,help J risk based internal audit firm to achieve efficient high-quality agricultural transformation,it can play its real value functions based on such research to promote agricultural firm J risk-based internal audit.