The Study Of Risk Oriented Internal Control Audit On Commercial Banks

With the structural reform of market economy and the economic globalization,commercial banks of our countries are gonging to face more and more challenge.On one hand,the government attaches more importance to the development of private economy,that encourages the private company to set up new banks.It breaks the old monopoly situation of banking and aggravates the competition in this industry.On the other hand,preventing financial risks and lowering the leverage have become the initial goal for the government after the 18^th CPC National Congress.It makes the commercial banks face slower development and operation risks.So,how to forecast risks and prevent it has become a big problem for the banks.The definition of risk has been recited in the new framework of ERM in 2017.The strategy and achievement has been pushed onto a new level.So the risk-oriented audit need change.This paper is based on the new framework of ERM,from which declares the meaning of risk-oriented audit and design the model of audit.Then by reading the literature and consulting the professional workers,This paper points out the problems of application in online finance,inadequate audit technology and methods and inadequate ability to prevent major cases in commercial banks.Taking commercial bank A as an example,this paper explores the current situation of risk-oriented audit application in commercial banks A,and summarizes the experience of Bank A.Finally,based on the research results,this paper puts forward solutions to the problems existing in the current internal control audit of commercial banks,and puts forward optimization suggestions,in order to help the internal control audit of commercial banks in the future.Internal control audit can be divided into external audit and internal audit.This paper focuses on internal audit.So it should be distinguished with the external audit of CPA.And the risk in the paper is for the banks but not the auditing...