Study Of Internal Auditing Of China's Commercial Banks

With the developing of finance system innovation, China's commercial banks reform process is carrying forward sequentially, facing the new situation of commercial banks shareing reorganization and mix management. It is a urgent problem to improve commercial banks internal auditing level.The paper is based on system theory and cybernetics theoretically, takes foreign banks as frame of reference, and uses the internal auditing system and regulations and experience of practical operations of foreign banks as reference. And it investigates the problems and their roots in internal auditing through a review of the internal auditing system of China's commercial banks, and makes further research on the principles of internal auditing. It has made systemic analysis of internal auditing mode, internal auditing mechanism, internal auditing specification, internal subjective auditing environment and other aspects combining with viewpoints of other scholars, and meanwhile it presents creative ideas.The pap can enrich the theoretical basis about internal auditing of China's commercial banks, emphasis and means correcting the deficiency on this point in China; on the other hand, it may provide further standards for internal auditing behaviors, and provides helpful insight into the internal control of China's commercial banks.