Internal Governance Audit Of Commercial Banks

In the management and administration of modern commercial bank, along with the change of the external environment, the increase of various kinds of risks and the improvements of corporate governance of commercial bank, we should pay attention to the special status and the vital role of internal auditing in corporate governance of commercial bank, in order to promote the benign interaction of internal auditing and corporate governance, which is an extremely important problem. To a certain extent, the current audit system of commercial bank in our country has been using the mode of the original specialized bank for a long time, and we also have been deviating from the internal auditing theory. Practically, internal auditing having not reached its place is extremely prominent, which dissevers the relation between internal auditing and corporate governance. Internal auditing has not been combined with corporate governance, thus it hasn't become the organic component of corporate governance.This paper will stand for the standpoint of corporate governance to research the internal auditing, and will put forward the concept of modern commercial bank's internal governance auditing and structure the commercial bank's internal governance auditing system through analyzing the theoretical foundation of internal auditing and corporate governance, the relation between internal auditing and corporate governance, borrowing the theory and the frame of internal auditing from the developed countries. The commercial bank's internal governance auditing is a consultative service and an auditing, which is the project of internal auditing structure, decision-making and implement of internal management. All these are executed by the relatively independent internal auditing organization and the internal auditors. The activity is aimed to appraise and improve internal control, validity of stratagem and risk management system in order to guarantee the scientific decision and the management of the commercial bank, add value and...