The Analysis Of Internal Audit Problems And Countermeasures Of Rural Commercial Bank In J Province

The 21 st century is an era of technological explosion and economic prosperity.Under such social background,our government has begun to reform the financial industry.J Provincial Agricultural and Commercial Bank is a special financial enterprise in China's commercial banks.The risk control needs to be more stringent,which is related to the smooth operation and healthy development of the financial system.At present,through the reform of the commercial bank,the rural commercial bank in J province clarifies the relationship of enterprise property rights.It forms rural commercial banks limited company.The rural commercial bank in J province gradually departed from the national protection through a series of restructuring.In J Provincial Agricultural and Commercial Bank,the business types continue to increase,the development model continues to update,the management methods continue to improve.So the bank has a higher self-standard and pursuit.They implement internal control measures to prevent various risks.This will not only find out the non-compliant,unreasonable and inefficient bugs in the process of the bank system,but also modify and improve the problems.After continuous changes and improvements over the past few years,the internal audit department of J Provincial Agricultural and Commercial Bank has had a deeper understanding of audit risks and it greatly increased their attention.This paper takes the J Provincial Agricultural and Commercial Bank as an example to research.And it has a detailed understanding of the internal audit status.Therefore,some specific problems are analyzed,including the narrow internal audit function of J Provincial Agricultural and Commercial Bank,the lacking objectivity and independence of internal audit,the insufficient application of information technology in internal audit supervision and the insufficient execution of internal audit system.According to the research,the factors restricting the implemental effect and development level of internal audit include weak awareness of internal audit,unclear division of responsibilities,imperfect internal audit mechanism,imperfect organizational structure,weak professional quality of auditors and insufficient internal audit culture construction in enterprises.Implementing audit quality control requires J Provincial Agricultural and Commercial Bank to take concrete measures from four aspects: making full use of the internal functions in J Agricultural and Commercial Bank,strengthening the construction of the internal audit environment in J Agricultural and Commercial Bank,restructuring the internal organizational structure system of J Agricultural and Commercial Bank and strengthening the operation and management mechanism of J Agricultural and Commercial Bank.The first is to make full use of the internal audit function.It calls for the establishment of audit quality restraint mechanism,the improvement of internal audit rules and regulations,the prominence of risk-oriented audit concept,and the optimization of audit methods and processes.The second is to strengthen the construction of internal audit environment.It is necessary to improve the management of the company,strengthen the high-level attention to internal audit and the training of internal audit professionals,improve the mechanism of internal audit information transmission,and enhance the success of the problem rectification.The third is to restructure the internal organizational structure.It is necessary to build a sound internal audit position responsibility mechanism,establish a procedural internal audit supervision system,and realize the independence of internal audit.The fourth is to strengthen the current operational management mechanism.It is necessary to employ professional and full-time auditors and accelerate the development of audit software,strengthen the concept of internal audit management and achieve win-win situation between internal audit and benefit,carry out performance pay reform and establish modern internal audit mechanism,expand audit functions and innovate service modes.J Provincial Agricultural and Commercial Bank plays an irreplaceable supervisory role,which is conducive to the improvement of the bank business income and the development of economic benefits.Only when the internal audit work of J Provincial Agricultural and Commercial Bank executes effectively,the operation of the bank develop steadily and efficiently.Under the premise of maximizing the value of the company,we should protect the rights and interests of the investors,so as to expand the market share and enhance the influence of J Provincial Agricultural and Commercial Bank.