Study On Internal Auditing Of China's Government-owned Commercial Bank

An important character of Internal Audit is its interior, namely serves its unit, it is a self-surveillance method or tool, and both the audit main body and the object exist in a specific internal environment. With the expansion of the economic sphere, the economic work becomes complexly day after day , the economic activity way is more flexible diversely, and the risks which the Commercial bank faces enlarge gradually. Because of it,the risk of internal audit in Commercial bank expands imperceptibly, thus also need enhance the quality of internal audit.In our country, internal audit in state-owned Commercial bank has many limitational factors, which restrict the internal audit work development. How to consummate internal audit system of state-owned Commercial bank to actively control bank risk,raise the bank effectiveness of operation and to strengthen its competitive power is a practical problem need to solve urgently.This article starts from the internal audit elementary theory of commercial bank, exhaustively analysis present situation and the question exist in the internal audit of state-owned Commercial bank in our country, through studying the advanced experiences of the Commercial bank internal audit in developed country, proposed the countermeasure and the suggestion from six aspects to improve the internal audit system of the state-owned Commercial bank in our country. Its final goal is to display the function of the internal audit in Commercial bank, so as to transform the audit achievement effectively, play the role of the internal audit, and to inceasingly raise the state-owned Commercial bank's economic efficiency in our country.