Research On The Application Of Risk-oriented Audit Model In Internal Audit Of JX Rural Commercial Bank

The report of the 19 th National Congress of the Communist Party of China has made the prevention of financial risks one of the three major challenges in building a well-off society in an all-round way.In his thirteenth speech,the General Secretary Xi Jinping proposed two major events focusing on the financial field: the first major event is the improvement of financial services,and the second major event is the prevention of financial risks.The primary task of the banking industry is to prevent financial risks.Under the state's "three rural" and inclusive finance policies,the status of rural commercial banks is becoming increasingly important,and the risks that accompany them are also accumulating.Rural commercial banks,on the one hand,have relatively slow development momentum,and internal audit systems and mechanisms are not yet complete,and their management level in risk identification,prevention and control is not high;on the other hand,most rural commercial banks are restructured by rural credit cooperatives The basic management is its weak link,and it is very difficult to manage and control risks.In order to implement the financial work requirements of the 19 th National Congress of the CPC,in order to prevent financial risks,deepen financial reform,and better serve the real economy,it is urgent to improve the internal audit of rural commercial banks.The internal audit of most rural commercial banks is problem-oriented.Relatively speaking,the audit concept is backward,and the bank is a high-risk industry.Rural commercial banks need an internal audit model to better identify,evaluate,and respond to business processes.Possible risks.However,the current internal audit of rural commercial banks is not enough to meet the requirements of preventing business risks.Therefore,the use of a riskoriented audit model in internal audit will greatly improve the level of rural commercial banks' prevention of financial risks,thereby promoting the efficient and stable development of the entire bank.The thesis starts from the case of JX Rural Commercial Bank,and according to the research idea of "problem-analysis problem-solve problem",based on the systematic collation of domestic and foreign literature,it combines theoretical research with case study to achieveinternal audit of rural commercial bank The overall improvement of quality and effect,followed by the introduction of the relevant theories of rural commercial banks' internal audit and risk-oriented audit models,and then introduced the case of JX Rural Commercial Bank,introduced the basic situation of JX Rural Commercial Bank,and analyzed the internal audit of JX Rural Commercial Bank.The status quo and points out the problems.Based on the case study of JX Rural Commercial Bank,based on these issues,the design idea of ??applying risk-oriented auditing model in JX Rural Commercial Bank's internal audit is put forward.Finally,in order to achieve the expected effect of JX Rural Commercial Bank's internal audit using risk-oriented audit model The environment,sound risk assessment system,and strengthened information construction put forward safeguard measures to ensure the improvement and development of the internal audit of rural commercial banks in China.