Research Of Undertaking The Risk-Oriented Audit Of The State-Owned Banks Under The Informationalization Environment

Along with economic and social development and the increasingly deepening reformation of the financial system in our country, furthermore, the scope, types and amount of business for the state-owned commercial banks have been increased rapidly in recent years, all of which made the risk of state-owned commercial banks’management enlarged further. Therefore, as an important part of commercial banks’risk management and corporate governance, internal audit institution faces a question which is worth thinking deeply, that is, how to perform its duties and to play its " immune" function effectively.Firstly, the present paper elaborates the meaning, characteristics, development stages of risk--oriented audit and its advantage relative to the traditional audit mode from the evolution process of audit pattern; then, based on prensent developing situation of the internal audit system of state-owned commercial banks, it analyzes the necessity and feasibility of developing risk--oriented audit under the informationalization environment, discusses the process reconstruction of developing risk-oriented audit under the informationalization environment, and further details the specific steps and methods of each individual stage of the overall process in the risk factors identification, risk evaluation system, audit planning, audit test and implemen-tation, audit report and reporting, audit tracking, etc.. Finally, the specific examples of developing risk-oriented audit at the present stage in Construction Bank of China are introduced.The first part is an introduction, which mainly introduces the research background and significance, elaborates the internal audit and the state-owned commercial banks and other relevant concepts as well as the meaning of the research ideas and methods, the basic framework, etc..The second part elaborates development and current situation of the system of the internal audit in state-owned commercial banks. This paper reviews the origin and development process of the internal audit in the state-owned commercial banks, introduces current organizational structures of the internal audit and the comparison of them, and, the existing problems of the current system are further explored.The third part elaborates the basic theory of the risk-oriented audit, which Mainly reviews the pattern evolution of audit, introduces the meaning, characteristics, development process of the risk-oriented audit and its advantages by comparing with the traditional auditing mode, thus, the theoretical foundation for developing the risk-oriented internal audit of the the state-owned commercial banks is laid down.The fourth part mainly discusses the necessity and feasibility of developing risk--oriented audit under the informationalization environment, as a result, it is put fortward that developing the risk-oriented audit in the stated-owned commercial banks under the informationalizaion environment is feasible and practical.The fifth part discusses the process reconstruction of developing risk-oriented audit under the informationalization environment, and further details the specific steps and methods of each individual stage.The sixth part elaborates the implementation of developing risk-oriented audit at the present stage in Construction Bank of China are introduced by specific examples, including the informationalization audit system in Construction Bank at present stage as well as the implementation of the internal audit procedures and audit planning system of the risk-oriented audit in Construction Bank.