The Case Study On A Bank's Internal Audit Of Credit Business

With the continuous promotion of the marketization of interest rates in China so the interest margin between deposit and loan of commercial banks is norrowing and the profitability of commercial banks in the period of business transformation has been generally declined,and the traditional business model has been challenged.Credit business has been the main way for commercial banks to make profits in a long time in China.Due to the huge stock of credit business and the different duration,the difficulty of management can not be underestimated.Credit business management has always been the focus of research in relevant fields in China.However,as the third line of defense against credit risk of commercial banks in China,internal audit has a large space to play its role and the potential of risk control is still promising.To give full play to the triple functions of internal audit supervision,evaluation and advisory of commercial banks will play a vital role in the development of credit business of commercial banks in China.Based on the internal audit related regulations and guidelines,this paper uses the case analysis method to study the internal audit of China's commercial bank credit business.A commercial bank with relatively mature development and relatively standardized system was selected as the research object.The collection of relevant information of A commercial banks is carried out by means of field research and network collection.According to the relevant theories,combined with the actual development of credit business of A commercial bank and the actual implementation of internal audit of credit business,the advantages and problems of the internal audit of credit business of A commercial bank are summarized.Finally,this paper concludes that the internal audit of credit business of A commercial bank is more successful in two aspects: the integrity of audit scheme design and audit risk assessment.However,there are some problems,such as insufficient audit resources,imperfect implementation system of audit results and imperfect management system of auditors.However,there are problems such as insufficient audit resources,inadequate implementation of audit procedures,and imperfect auditor's reward and punishment system.Based on this,the paper concludes with some suggestions on the internal audit of A commercial bank credit business,in order to provide reference for the development of internal audit of commercial bank credit business in China..