Study On Staus Quo Of Bank Of Jilin's Internal Audit And Solutions

In recent years, with the city commercial banks operating across the region's rapid development, the size of city commercial bank rapidly expand, the internal control and risk management are facing a severe test. The first half of 2009 Ningbo Bank, Shanghai Branch deposit fraud and the end of 2010 Qilu Bank huge loans bank fraud were indicative of city commercial banks there are certain internal control and risk management issue. Jilin Bank restructuring is complete and cross-regional development, how to improve the internal audit to improve internal control and risk management is an urgent need to address the problem. View of this, the bank's internal audit of the status quo of Jilin and countermeasures to improve the level of Jilin bank's internal audit work has important practical significance.In this paper, the definition of the bank's internal audit, internal audit function and positioning, internal audit management role in the bank, the bank's internal audit status, improve the internal audit strategies, the development trend of bank internal audit and internal audit in risk management in banks overview of the role of other aspects of the bank's internal audit at home and abroad on the preliminary research results, and from the internal audit organization and personnel management, internal audit management system, audit of the center's management, and implementation of internal audit Jilin Bank and other aspects of innovation Jilin Bank internal audit of the status quo has been studied in detail.Jilin Bank to strengthen a corporate management system, give full play to the supervision of the internal audit function, after completion of the restructuring in accordance with relevant laws and regulations require the implementation of internal audit a series of reforms to audit independence, objectivity has been strengthened, However, the overall effect of the internal audit is not yet as we wish, mainly the old concept of internal audit, the narrow scope of the audit; internal audit system is unreasonable, the mechanism is not perfect; audit techniques behind; internal audit is weak, limited monitoring capacity. The reason is mainly in Jilin bank's internal audit organization's independence and authority of the poor, uneven power checks and balances, internal control system is imperfect, ineffective incentive constraints, incentives lag.Positioning in the internal audit, internal audit system settings, means and modes of internal audit, internal audit staff of professional quality, internal audit staff promotion mechanisms, internal audit performance appraisal mechanism, the National Bank of the West learn from the experience of internal audit, based on the proposed improve the bank's internal audit Jilin principles and strategies: to insist on value-added, independent authority, the people, under the premise of the principle of efficiency, foster the concept of risk-oriented internal audit, internal audit to compliance audits by the main steering based on risk-oriented; to establish the independence of the core of the internal audit system, improve the internal audit mechanism; to expand the scope and content of internal audit to improve the quality of audit work; using computer technology to improve and perfect the internal audit approach, methods to improve the internal audit electronic level; to expand the size of the internal audit team to improve the internal audit staff of professional competence; to construct a reasonable incentive and restraint mechanisms; to institutionalize the use of internal audit results; to adapt to environmental changes, internal audit work to promote innovation.