Bank Credit Bribery In The Field Of Auditing Strategy Research

Along with the progress of social finance, economy and bank credit business, the commercial bribery cases occur more frequently. It causes great damages to the banks’reputation as well as nation’s economy. Additionally, it exposed issues of internal management, supervision system and comprehensive regulations. Thus, it is essential to enhance the bank anti-corruption mechanism and to improve the credit system of banks, which contributes to the development of Chinese economic reform. It shows a practical significance of the development of banks and the credit system.This article builds a bank, loan customers and audit relationship as the main body of the game, based on the game theory and principal-agent theory. According to the real situation of China, it points out inside and outside reasons of the bank credit bribery by analyzing the present situation of bank credit business and interpretation of bank credit business, the meaning and characteristics of commercial bribery, combined with different types of commercial bribery in the credit business. Through the specific case of credit bribery in Chinese agricultural development bank, the auditing problems in bank credit business were exposure. Meanwhile, it suggests that internal auditing should be the main force, combined with the government audit and social supervision, to put forward audit strategies from the perspective of micro and macro aspects.For bank credit bank of bribery in the field of external audit coordination, the government auditing should be the main force to build government audit and social supervision mechanism from the macroscopic aspect. The strategies include perfecting the content of the government audit evaluation and strengthening the government audit announcement.From the microscopic view, auditing strategy mainly focus on the extension of bank internal auditing investigation, including highlighting the audit management system, strengthening the credit process audit and improving the work of internal auditing.This paper hope to build up the immune function of auditing through the audit strategy, which would encourage credit business, restrict the incidence of the commercial bribe behaviors and reduce the unnecessary loss. Therefore, it would realize the sustainable development of the bank system, improve the competition ability of banks, and promote the national economy.