A Study On Credit Risk Management Audit Of Rural Commercial Banks

In the report of the 19 th Party Congress,the prevention and resolution of financial risks is listed as the primary battle in the decisive period of building a moderately prosperous society.As the main body of China’s rural financial sector,rural commercial banks are the first target of financial risk prevention work because they have been restructured and have historical "old cases" such as chaotic risk management,high rate of non-performing loans and imperfect credit management system.As a key part of risk management,internal audit can help strengthen risk awareness,improve credit risk management and develop a scientific and special system.This not only has a positive effect on reducing credit risk,but also helps enterprises to achieve the goal of comprehensive risk management,realize value-added services for rural commercial banks,and maintain sound operations.Based on modern risk-oriented audit theory and comprehensive risk management theory,this paper chooses A rural commercial bank as the case object to explore the audit research of credit risk management.First,On the basis of analyzing the background and current situation of financial risk prevention in rural commercial banks,this paper uses literature research method to sort out the development of internal audit and credit risk management and clarify the relationship between the two;after that,by analyzing the current situation of risk management audit in China’s agricultural commercial banks,including credit business and management penalties,we explore the objectives and focus of credit risk management audit;second,combining case study method and survey research method,A agricultural and commercial bank is selected as a case,combined with field research data and the 2018-2020 corporate annual report,analyze and organize the credit risk management audit objectives and existing audit process of A agricultural and commercial bank,revealing the following problems of the current risk management audit: incomplete credit risk assessment,lack of full process review,limited authority of the audit department,inability to supervise the rectification of problems,insufficient application of information technology for audit supervision,and Finally,we analyze the causes and propose suggestions for improvement: improve the internal audit risk management system,integrate data management,provide technological support for auditing,strengthen the quality construction of internal auditors,establish and improve the quality assessment and evaluation mechanism,and improve the quality control of risk management audit projects.Through the study of the credit risk management audit of A Agricultural Commercial Bank,the following conclusions were reached:(1)China’s rural commercial banks,whether from the scale of non-performing loans,non-performing loan rate changes and credit violation penalties,should be included in the financial industry’s key concerns,strengthening the credit risk management audit is urgent;(2)A Agricultural Commercial Bank internal audit although the credit risk management has given sufficient attention,but there are still some shortcomings,the author targeted countermeasure suggestions,and believe that it will help A Agricultural Commercial Bank credit business audit,hoping to provide a little thought for the healthy development of the rural financial industry.