Research On Risk Management Audit Of Commercial Bank Credit Business

In the report of the 19th National Congress of the Communist Party of China,it is proposed that from now until 2020,it will be a decisive period for building a well-off society in an all-round way.In particular,we must resolutely fight the tough battle against major risks,precision poverty alleviation,and pollution prevention.As far as the economic field is concerned,commercial banks are the mainstay of China’s financial sector.The credit business is the largest business with the largest scale of operation.The size of the credit business risk directly affects the bank’s own survival,which in turn affects the overall economy.Under the new economic situation of frequent global trade frictions and China’s continuous improvement of the level of economic opening up,commercial banks have strengthened the management of credit business risks,which is of great benefit to prevent their own risks.As the third line of defense for risk management of commercial banks,internal audit has improved the risk management audit of credit business.It not only has a positive effect on reducing the risk of commercial bank credit business,but also helps commercial banks maintain stable operation and also protects commercial banks.In the battle against financial risks,we have contributed a lot to our own efforts.As a local commercial bank,the W Rural Commercial Bank’s implementation of the credit risk management audit absorbs the essence of the comprehensive risk management theory and applies it to the practice of W Rural Commercial Bank’s credit business risk management audit.The audit focus of the rural commercial bank Focus on high-risk products and services,and use flexible and effective methods for risk identification,assessment and response to further improve audit quality and efficiency.After reviewing the concepts and theories involved in the risk management audit of credit business,this paper starts from the overall framework of credit business risk management implementation,that is,from the aspects of risk identification,risk assessment,risk response and information monitoring.Conduct an in-depth analysis of the implementation of credit business risk management audits.Aiming at the status quo of risk management audit implementation of W’s business credit business,this paper analyzes the bottlenecks and shortcomings of credit business risk management audit.The specific performance is that the risk management audit process needs to be optimized,the auditor’s risk management awareness is not strong,and the risk management audit is engaged.The personnel competency is not enough,the application of risk management audit results needs to be strengthened,and the quality control of risk management audit projects is weak.Based on the in-depth study of W Rural Commercial Bank’s implementation cases,this paper proposes an improvement idea for commercial banks to implement credit business risk management audit.The core of improvement is to use the big data platform to optimize the risk management audit process,including establishing an audit early warning system.Optimize risk identification,achieve comprehensive risk assessment,optimize on-site inspections,and track audits.In addition,we must strengthen the training of auditors’ risk management awareness,optimize the audit professional talent team,improve the use of audit results,and optimize the quality control of risk management audit projects,and strive to apply the comprehensive risk management concept to commercial bank credit business.In the operation process of risk management audit,to further improve the quality and efficiency of risk management audit of commercial bank credit business.