Internal Audit Of Commercial Bank Credit Assets

The commercial bank is one of the most important organizations in the modern finance intermediary system, it is the main depository institution that manages the current deposit, holds the suitable proportion in the financing quantity, and it is also main surveillance object to Central Bank. Although along with the economical deepening and the financial system innovation, commercial bank has no more important in financial system, take the bank credit as under the leading pattern of German and Japan's financial system, or in take direct financing as under the leading pattern of American and England financial system, the commercial bank still has no pivotal constituent. As for developing nation, the historical experience indicated the commercial bank's stabilization to financial and the economical development.To join WTO for the commercial bank the core department is the internal audit institution, the department must profit from the international convention and the positive reform, the perfect internal auditing system, the improvement audit method, improves the audit troop quality, manages the goal for the commercial bank to complete the service work.This article mainly analyzes our country's commercial bank for the present situation, and indicates modern commercial bank's interior audit characteristic, formulates conforms to our country's commercial bank's internal audit procedure, and uses the method of the theory and actual, introduces internal control system audit fundamental research method, as well as the procedure which the internal audit pay attention to in practice.