Research On The Application Of Risk-oriented Internal Audit In D Rural Commercial Bank

At this stage,China's society and economy have entered a rapid development stage.The risks faced by commercial banks are becoming increasingly complex.Therefore,the internal audit departments of banks need to assume more responsibilities in risk management.As far as D rural commercial bank is concerned,its business scale is developing continuously and its business structure is becoming more and more complex with the continuous expansion of its business scale.Therefore,the risks faced by D rural commercial bank are becoming more and more diversified.The traditional internal audit mode will not only waste audit resources,but also fail to improve the pertinence and accuracy of audit results,nor can it be applied to D rural bank.The risk management of commercial banks is helpful,so how to improve the level of risk management has become an urgent problem for D rural commercial banks.Perfecting risk-oriented internal audit process is beneficial for D rural commercial banks to strengthen risk management,so as to achieve the goal of safe,efficient and long-term stable development.This paper takes the theory of risk-oriented internal audit as the starting point,introduces its formation,meaning and characteristics,as well as audit objectives and functions,and analyzes the necessity of implementing risk-oriented internal audit in rural commercial Banks based on relevant theories.Based on this theory,this paper D rural commercial bank risk oriented internal audit analysis,summarizes the risk-oriented internal auditing work process of the internal audit process of lack of risk assessment,audit strength can't meet the needs of the risk-oriented internal auditing,the risk-oriented internal auditing results using the insufficiency,the informatization construction slow limit risk-oriented internal audit work to promote,and according to the analysis of reasons for their occurrence to the problem.In this paper,the existing audit process and related aspects are optimized and improved according to the problems and causes,risk assessment procedures are added in the pre-audit preparation stage,internal control tests are added in the organization and implementation stage,and the detailed contents of implementation and follow-up audit work are improved.Finally,the optimized risk-oriented internal audit procedure was applied in D rural commercial bank,and the application results of improvingaudit efficiency,saving audit time and resources,and improving the rectification quality of the auditees were obtained.This paper aims to enrich relevant studies on the application of risk-oriented internal audit in rural commercial Banks,and provide references for D rural commercial Banks to further improve the relevant work of internal audit,improve their operating efficiency and promote value added.