Internal Audit Of YL Branch Credit Business

Commercial bank is one of the most important financial institutions in economic life.With the deepening of China's reform and opening up process and the continuous development of world economic integration,China's financial industry is facing unprecedented challenges,and the banking industry is the first to bear the brunt.In recent years,due to the imperfect internal control system,some domestic and foreign commercial banks are faced with a dilemma or a crisis of failure.Therefore,it is urgent to establish a set of advanced internal audit system and implement efficient and orderly internal audit method.Promotion The management and economic benefit of credit business department is the purpose of internal audit,so the internal audit of credit business is not only the audit supervisor of this department,but also the service that provides business operation according to the management of the department.Based on the study of the literature and theory related to the internal audit of the credit business of commercial banks,this paper,according to the internal audit inspection situation of the credit business of the YL branch,It is analyzed that the internal audit of YL branch credit business has some problems,such as insufficient use of risk-based internal audit,internal collective fraud leading to the weakening of internal audit function,weak execution of internal audit and insufficient professional competence of internal auditor.It is suggested that the YL branch should change its internal audit thinking,strengthen the prior and in-process audit of credit risk,strengthen the internal audit risk assessment according to the regional risk,and strengthen the internal audit control over the credit business process to prevent internal fraud.Strengthen the execution of internal audit and enhance the professional competence of internal audit.Then it puts forward some suggestions on the internal audit of credit business of commercial banks in China from four aspects: audit subject,audit content,risk control and audit method.