Research On The Internal Audit Of State-owned Banks Based On Preventing Systematic Financial Risks

In the report of the 19 th National Congress and the National Financial Work Conference,General Secretary Xi Jinping made clear requirements for financial work:“Preventing systemic financial risks is a fundamental task of financial work and an eternal theme of financial work.It is necessary to take active prevention to resolve systemic financial risks." For the survival and development of state-owned commercial banks,and for the stability of the domestic economy and society,it is extremely important to improve the risk management level and anti-risk ability of state-owned commercial banks.Internal audit is one of the important means.After decades of exploration,the basic system of internal audit has been established in major state-owned commercial banks.From the real compliance review of accounting statements to the auditing and supervision of the quality of credit assets and the internal control of risks,in order to prevent the emergence of internal risks of banks.China's six major state-owned commercial banks are relatively special financial enterprises,which constitute the main body of China's financial industry.Their market share,business share and influence are extremely important,so that they have a significant influence on the banking industry and the economy.Because of this,the risks of state-owned commercial banks are affected by complex factors,such as institutional,administrative and financial supervision,and also affected by long-term accumulation processes.At the same time,it is also inextricably linked with its own management level,and it is closely related to the particularity of domestic enterprises and the credit environment,presenting a complex comprehensive correlation..Therefore,the most important object of preventing systemic financial risks should be state-owned commercial banks.This paper chooses state-owned commercial banks as the research object,conducts research on internal audit,and tries to explore some ways to optimize internal audit to achieve risk prevention.The first part of this paper is the background and significance of the topic selection.The second part is to sort out the relevant theories.The concept of systemic financial risk,how to prevent systemic financial risk,the basic elements of internal audit of commercial banks and the research status of domestic and foreign research can be understood through literature reading and data search.The second part also proposes the research direction of this paper according to the background of the times.The third part is the theoretical basis,including the theory of fiduciary responsibility,comprehensive risk management theory,system theory and cybernetics.The fourth part is to introduce the current situation of internal audit of the six state-owned commercial banks,including the basic overview and internal audit overview,so that the situation of the six state-owned commercial banks and the basic situation of their internal audits can be understood;this part also summarizes the current status of internal audit through data statistics and analysis.The fifth part is the case study.Based on the actual audit project of G Bank,this paper analyzes the status quo of the internal audit of H-share from the aspects of internal audit organization structure and the most important part of internal audit implementation,and analyzes the shortcomings of internal audit and prevention risk objectives in the case.The sixth part summarizes and analyzes the above cases based on policies and theories,and puts forward effective suggestions for the above-mentioned deficiencies.The seventh part draws conclusions,and according to the possible risks of state-owned commercial banks,explores the optimization of internal auditing to strengthen individual bank risk prevention,in order to provide some reference suggestions for the development of state-owned commercial banks.It also makes a contribution to the prevention of systemic financial risks from the perspective of system theory.Last part summarizes the article and its own shortcomings.