Research On The Construction Of Internal Audit Model Of L Rural Commercial Bank From The Perspective Of Risk Orientation

Risk-oriented internal auditing is a new internal auditing concept that internal auditing has spawned in response to the high-risk modern social auditing needs.It is the result of perfect development based on traditional internal audit.Compared with traditional risk-oriented internal audit,risk-oriented internal audit pays more attention to risk assessment of enterprises,and expands the scope of risk assessment of internal audit from a strategic perspective,highlighting the overall situation.Sexual and forward-looking characteristics can improve the ability of enterprises to identify risks and prevent and control risks,thereby achieving the goal of increasing profit and value creation.L Rural Commercial Bank Co.Ltd.(referred to as L Rural Commercial Bank),its predecessor is the L City Rural Credit Cooperative.In 2015,it was restructured and formed.With the success of its restructuring,the business level has gradually diversified and the scale has not been shortened.The internal and external risks corresponding to it also require a more complete internal audit system to prevent and control.Although L Rural Commercial Bank has achieved certain results in the internal audit after the restructuring,it still has defects and deficiencies in comprehensively preventing enterprise business risks and enhancing corporate value.At the same time,L Rural Commercial Bank has the largest number of grassroots outlets,the widest business scope,difficult management and many problems in all financial institutions in L City.However,its own system-oriented internal audit is difficult to meet the requirements of its business development.Therefore,the introduction of risk-oriented auditing in its internal audit process is the general trend.L Rural Commercial Bank is neither a state-owned commercial bank nor a policy bank in essence,so its attention is not high.At the same time,its research data is still relatively small.Internal audit related to business development,its practical research results are even less.Domestic scholars have made some achievements in the study of-risk-oriented internal audit of banks,but they are all based on large state-owned commercial banks and joint-stock commercial banks.They often do not pay enough attention to rural commercial banks as a special group.This paper takes L Rural Commercial Bank as the research object.Chapter 1 elaborates the background,purpose and significance of the topic.Chapter 2 starts from the audit concept of risk-oriented internal audit,and elaborates the theoretical basis of risk-oriented internal audit.It starts from five stages:risk assessment,audit plan,audit implementation,audit report and follow-up audit.Procedure.Chapter 3 starts from the angle of internal audit business of L Rural Commercial Bank,analyses its current internal audit operation and existing problems.Chapter 4 focuses on how to construct the risk-oriented internal audit model of L Rural Commercial Bank.Firstly,it evaluates the risk of L Rural Commercial Bank from the angle of environmental risk,business risk and major misstatement risk,and obtains the evaluation results.Then the audit plan is formulated from the aspects of loan business,debt business,accounting,fund operation,intermediary business,etc.Then it enters the stage of audit implementation.After conformity test and substantive test,the audit report is submitted for follow-up audit.The fifth chapter lists the conditions to ensure the better implementation of this model,which provides reference for the development and improvement of internal audit of other rural commercial banks,and has certain practical reference value.