The Research Of Internal Audit In GZ Bank

In 2018,the performance of the domestic real estate industry declined,and the growth rate of China’s overall economic development declined.The era of domestic banks entering strong supervision and de-leveraging,the rapid rise of Internet finance led by Alibaba and Tencent has brought enormous challenges to the operation and development of GZ,and its business pressure and risks are increasing day by day.In the face of such a severe external business environment,GZ Bank must improve corporate governance and internal control in order to improve operational efficiency and risk control capabilities,while internal audit plays an indispensable role in improving the operational efficiency and internal governance capabilities of commercial banks.GZ Bank needs to improve its internal governance and risk prevention capabilities by improving its internal audit system to enhance its competitiveness.This paper firstly combines relevant theoretical research and systematically analyzes the basic situation of GZ Bank and the status quo of internal audit.Secondly,it puts forward some problems in the six aspects of GZ Bank internal audit institution setting,auditors,audit procedures,risk identification and assessment methods,audit methods and audit scope,and deeply analyzes the causes of its problems:internal audit institutions Insufficient setting leads to restrictions on independence;the number of internal auditors in GZ Bank is not up to standard,and there is no systematic professional training mechanism and the existing assessment and evaluation mechanism is not perfect,resulting in the professional quality of internal auditors not meeting the needs of audit work;internal audit procedures The design is not perfect enough,resulting in the under-utilization of internal audit results;its risk information collection is narrow and the risk assessment method lacks adaptability,which makes it fail to fully identify the risks;the audit method is relatively old and the informationization is not enough,which limits the The efficiency of auditing;the emphasis on new types of auditing does not limit the extension of the scope of internal auditing.Finally,this paper puts forward the improvement of internal audit management system,timely allocation of corresponding audit team,optimization of internal audit procedures,construction of internal audit risk evaluation system,promotion of internal audit information transformation and rational expansion of internal audit scope for GZ Bank internal audit.Six optimization strategies are expected to help GZ Bank improve its internal audit to improve GZ Bank’s risk management and control capabilities,financial services capabilities and market competitiveness.