Research On Off-site Audit Of Jiangsu Y Rural Commercial Bank

With the domestic economic situation entering a new normal,the implementation of a strong regulatory model for financial regulatory institutions,the new requirements for comprehensive risk management,and the increased attention of stakeholders,banks are facing a new period of opportunity for internal control transformation and development.As the third line of defense for financial institutions,internal audit shoulders the responsibility and mission of building a risk bottom line,providing consulting services for the strategic transformation of enterprises,and properly performing effective supervision of entrusted economic responsibility.Under the new situation,the banking industry's business data and management data are gradually being electronicized and informatized,and a massive database has been formed.Traditional on-site auditing and human-sea tactics cannot fully meet the needs of organizational change and development.Therefore,the internal audit department is actively seeking transformation.The combination of on-site audit and off-site audit is gradually becoming the development trend of the audit industry.As a new audit work mode,off-site audit was born in the era of application of big data and computer technology.It has the characteristics of timeliness and comprehensiveness,which can move the traditional post-supervised auditing forward,and gradually realize the auditing working mode of real-time supervision and pre-existing risk prevention.Established in 2011,Jiangsu Y Rural Commercial Bank is a small local financial institution serving small and micro enterprises,serving agriculture and serving the public.This paper takes the off-site audit promotion application of Jiangsu Y Rural Commercial Bank as a case study and I has read the research literature related to off-site audit.Combining the theory of entrusted economic responsibility,the theory of change management and the theory of comprehensive risk management,I conducted specific analysis of specific problems by designing questionnaires and statistical analysis,so as to combine theoretical research with concrete practice.First of all,the paper starts from the current environment and development of Jiangsu Y Rural Commercial Bank.Taking the internal organization structure of Jiangsu Y Rural Commercial Bank as the starting point,the author analyzes,investigates and finds problems from the aspects of audit staffing,audit system application promotion,off-site audit subsystem model construction,off-site auditor incentives,off-site audit work mechanism and process system.Secondly,combined with the results of the questionnaire and individual interviews,it is concluded that Jiangsu Y Rural Commercial Bank has weak independence when promoting the application of off-site audit,the quality of internal auditors needs to be improved,the auditing methods and technical methods are not advanced enough,and the auditors are motivated.The measures are not in place,and the problem of standardized off-site audit work mechanism has not yet been formed.Finally,according to the problems found in the practice process and based on the enterprise's comprehensive risk management and the need for audit technology development,the author puts forward suggestions for improving the off-site audit work.It mainly includes raising awareness of ideas,attaches great importance to the construction of off-site audit subsystems;improving the construction of the architecture system to ensure the independence of off-site audits;optimizing staffing,selecting and matching off-site audit teams;strengthening the means and technology of off-site audit to improve the efficiency and effectiveness of audit;establishing a scientific evaluation system for off-site audit results to form a reasonable incentive system.Through these measures,the Jiangsu Y rural commercial bank will be improved in off-site audit construction.This will give full play to the advantages and characteristics of off-site auditing,and provide a strong guarantee for the healthy and orderly development of small and micro financial institutions.