Research On Internal Audit Of Beijing Rural Commercial Bank

The 21 st century is a new economic era, in recent years, the Chinese government began to reform financial system. Currently, commercial banks, as the industry’s leading financial institutions, the quality of its business is changing, management methods and the development of channels showing a more diversified trend, which also have higher expectations of their own. Rural Commercial Bank also conducted a series of internal management reforms and the implementation of internal controls and other measures to prevent all kinds of risks, such as the level of internal management oversight and internal audit controls, which may be in time to check out the existence of the bank’s internal all kinds of unreasonable links and vulnerabilities and to address these issues to improve and perfect, it is an effective method to control risk.Study on Commercial Banks, the paper mainly focuses on this part of the internal audit. Thus, the article must first fully understand the definition of internal auditing, the role and the potential risks. Based on these principles, the article then carried out a series of studies on rural commercial banks. Through continuous reform and development in recent years, rural commercial bank internal auditing department to the attention of the audit risk level has been improved gradually, but because of its limitation of objective factors such lack of independence of the internal audit, Internal audit staff quality levels vary, widespread lack of professional competence and other issues, the internal audit department audit approach is relatively backward, these factors lead to risk prevention capacity of rural commercial banks and management effects are inferior to other commercial bank. This article specifically to the Beijing Rural Commercial Bank as an example, the analysis of its carried out more deeply, and understand in detail the present situation of internal audit, and the presence of its specific constraints, such as audit area, resource sharing, off-site audit process analysis, internal performance and audit function, in order to dig out more detailed reason. Combined theory knowledge, in addition, the author put forward to the solutions such as expanding audit area, making full use of audit resources, improving business architecture and improving management performance etc. The article tries to comprehensive proposed improvements to strengthen internal management of the moment, especially for auditing, hope the Internal Audit of Beijing Rural Commercial Bank truly sustainable, and other domestic rural commercial banks can develop their own internal audit from each other and get rapid development.