Research On Construction Of BX Internet-based Bank’s Internal Audit System Under Strategic Orientation

In the post-epidemic era,digital transformation has become a necessary choice for many companies.The epidemic has forced traditional banks to deepen reforms,and Internet banking,which has developed on the basis of intelligent technology,is increasingly competitive.In recent years,many Internet banks have promoted the transformation and upgrading of the traditional internal audit system in order to achieve added value and maximize profits.Under the new situation,the implementation of strategic internal audit helps Internet banks actively respond to competition in the same industry,and the transformation and upgrading of internal audit can escort the implementation of corporate strategies.By establishing a risk management and control mechanism that is compatible with its own strategic development,Internet banking can meet the requirements of strong bank supervision and enhance the core competitiveness of the company;in addition,strategic internal audit can dynamically adjust the audit model according to the development of the company’s strategic development and optimize corporate resources At the same time as the configuration,the efficiency and effectiveness of internal audits are improved,and its value-added functions are realized.The research on strategic internal audit in existing literature focuses on discussing the nature and role of strategic auditing,mainly staying at the level of theoretical research,and the combination with practice is not close enough.The main research question of this essay is: How to establish BX Internet Banking Strategy Internal Audit System.And some other specific questions: What are the problems in the internal audit of Internet banking? What is the strategic internal audit system? Problems with auditing? In response to the above research questions,this essay takes the strategic internal audit and strategic management theory as the theoretical basis,taking the first BX Internet bank with independent legal personality in Internet banking as an example,it first discusses the traditional auditing and internal development strategies in Internet banking Contradictions,a more comprehensive study and analysis of the current development strategy and internal audit status of BX Internet Banking,followed by a study and analysis of the audit objectives,organizational structure,audit culture,methods and methods of the current internal audit system of BX Internet Bank In terms of issues,the strategic internal audit system framework was built again based on the above issues.Finally,the specific implementation plan and guarantee measures were involved according to the overall construction ideas,and related suggestions were madefor further improving the construction of the Internet banking strategic internal audit system.Through the above research,this paper draws the following conclusions: First,the connotation of strategic internal audit is from the perspective of strategic overall perspective,and provides confirmation and consulting services for the formulation,implementation,and control of corporate strategy,rather than narrowly only strategic decision-making as audit The strategic audit of the target;the second is the fierce competition of Internet banking and the higher risks than traditional banks,which makes the traditional internal audit system no longer applicable;the third is that the strategic internal audit system can be matched with the agile and efficient strategic positioning of Internet banking.Fourth,the strategic internal audit system not only needs to improve the top-level design,but also needs to improve the constituent elements of the internal audit system.The construction of strategic internal audit system can enable internal audit to expand audit coverage,improve audit efficiency and audit quality.Based on the above research,study the problems in the internal audit system of BX Internet Banking and build a strategic internal audit system to solve it,which has a strong practical significance for the construction of China’s Internet Banking’s strategic internal audit system.