Research On Internal Audit Of S Rural Commercial Bank's Inter-bank Business Under The New Normal

Under the new normal situation,in order to alleviate the pressure of asset quality decline,narrowing deposit-loan spreads and slowing down profit growth caused by economic growth slowdown,interest rate marketization and other unfavorable factors,commercial banks have taken vigorous development of interbank business as a strategic choice to break through the bottleneck of their own development,in order to open up new profit growth point and better adapt to the new normal economic and financial situation,thus interbank business has become a new one.An important force to support the sustainable development of commercial banks.However,the problems existing in the process of commercial banks' carrying out interbank business,such as non-standard operation behavior,inadequate risk control,inadequate information disclosure,avoidance of financial supervision and macro-control,have also attracted attention from all aspects,including internal audit of commercial banks.As interbank business is a new type of financial business with rapid innovation and change in commercial banks,there are few internal audit experiences to draw lessons from and lack of systematic and standardized internal audit guidelines,so how to effectively implement the internal audit of interbank business of commercial banks should be actively explored in practice as well as a breakthrough in theory.Starting with the domestic and foreign literature,this paper combs the relevant literature on the impact of commercial banks' interbank business,commercial banks' internal audit and the new normal on the internal audit of commercial banks' interbank business,and then introduces the relevant concepts and theoretical basis of the internal audit of commercial banks' interbank business under the new normal.Subsequently,according to the relevant theoretical analysis,taking S Agricultural and Commercial Bank as an example,starting from the analysis of the general situation of the bank,this paper specifically analyzed the current situation of the internal audit of the bank's interbank business under the new normal conditions,and carried out SWOT analysis on it.According to the analysis of the current situation,the internal audit system of S Agricultural and Commercial Bank's interbank business under the new normal condition is constructed and applied concretely.According to the application of the new system,this paper analyses its application effect and finds out its shortcomings.Finally,it puts forward suggestions on the internal audit of S Agricultural and Commercial Bank's interbank business under the new normal situation.Based on the analysis of the current situation of the internal audit of S Agricultural and Commercial Bank,this paper finds out its advantages,disadvantages,opportunities and challenges under the new normal conditions,and then constructs an internal audit system for S Agricultural and Commercial Bank under the new normal conditions,and puts forward corresponding countermeasures and suggestions.In addition,this paper tries to use big data technology to collect,process,analyze and excavate data in the process of building the internal audit system of interbank business,which effectively realizes the organic combination of off-site audit and on-site audit,improves the audit efficiency,and has certain theoretical guiding significance and reference function for the development and implementation of the internal audit of interbank business.