Research On Internal Audit System Optimization Of HN Rural Commercial Bank

With the continuous development of economy and society,great changes have occurred in the financial industry.The traditional financial model is being replaced by the Internet financial model,and commercial banks are no exception.The financial audit system of commercial banks in the past does not fully fit the current Internet financial model.In particular,the sudden outbreak of COVID-19 since the beginning of 2020 has put tremendous pressure on the real business,which has gradually spread the business pressure from the real economy to commercial banks,and exposed various risks and problems accumulated in the early stage.While there are many large state-owned commercial Banks in order to maintain profitability and guard against risks,adopted many methods,make the internal audit work to achieve the breakthrough,but the vast majority of small and mediumsized joint-stock commercial Banks,especially the rural commercial bank set up a series of perfect internal audit system is far distance.Compared with other commercial banks,rural commercial banks,as local financial institutions and born from rural credit cooperatives,have just started in corporate governance and internal control operation of modern commercial banks,and there are many weak links in internal audit.In this case,how to improve the quality of internal audit and narrow the gap between rural commercial banks and mature commercial banks through self-construction is an urgent problem for rural commercial banks to solve.Therefore,the study of optimizing the internal audit system of HN rural commercial bank is of great significance in this thesis,which can not only improve the internal audit quality of HN rural commercial bank and promote the sustainable and healthy development of the bank,but also provide certain reference for the study of optimizing the internal audit system of our rural commercial bank.This thesis takes HN Rural commercial Bank as the research object,and adopts literature research method,case analysis method,questionnaire method and interview method.First of all,on the basis of literature research,combing the domestic and foreign scholars in the development of internal audit,internal audit system and so on published literature,and the core of the thesis research involves the vocabulary,such as internal audit system,internal audit,defining the concept of the rural commercial bank,clear the related theory of internal audit and internal audit system.Secondly,it introduces the basic information and the current situation of the internal audit system of HN rural commercial Bank.Through case analysis,questionnaire and interview,it makes an in-depth analysis of the current situation of the internal audit system of HN rural commercial Bank,and comprehensively and objectively analyzes the problems and causes of the internal audit system.Again,for the problems existing in the current situation of the internal audit system and the causes,targeted suggestions are put forward to reconstruct the internal audit system of HN rural commercial bank,mainly based on the organization,staffing,audit procedures,and follow-up rectification of four levels to build an optimization plan.Finally make a meet HN rural commercial bank internal auditing system optimization scheme on the implementation of security measures,including the concept of internal audit,internal audit,internal audit personnel,information technology of internal audit organization and system,make recommendations and measures with effective support,to ensure that HN rural commercial bank set by the new scheme can be applied in the internal audit work.At the same time,it provides a new thinking direction for the internal audit of other banks and plays a certain reference role.