The Study On ZX Bank’s Internal Audit Of Credit Business

In recent years, due to the continuous development of market economy in ourcountry the domestic various enterprises, the financing demand for bank creditbusiness bigger and bigger. To cope with the credit pressure from all walks of life,avoid the domestic commercial bank non-performing loans accounted for with theoccurrence of the phenomenon of credit business increases, put forward newrequirements for the internal audit of bank credit business. And in2010the qilubillions of credit fraud is that the internal audit work in audit credit business problems.ZX bank BBVA was introduced strategic investors after synchronizing and implementA+H, how to improve the credit business of internal audit, internal audit workefficiency as well as to the implementation of credit business risk-oriented internalauditing, helping Banks better able to identify the credit risk, the risk will be reducedto can withstand the scope of implementation risk transfer finally reach the purpose ofavoiding risk, is currently the ZX bank internal audit need to solve the problem. So inthis paper, the ZX bank credit business to strengthen the study of internal auditproblems ZX bank credit business level of internal audit work has the vitalsignificance.This article from the internal audit of the credit business related concepts,characteristics and process of internal audit of credit business, credit of internal auditof commercial Banks at home and abroad a brief overview of current researchsituation of the internal audit activity from ZX bank organizational structure,personnel management of the credit business internal audit, the organizationalstructure of the credit business internal auditors and internal audit managementsystem of credit business of ZX bank detailed studies the present situation of theinternal audit.ZX bank when making credit business internal audit to keep the independenceand objectivity, but failed to reach for the audit of the credit business whole due effect,make the internal audit opinion is unfair and lost his authority. Embodied in:unreasonable internal audit institutions, internal auditors can’t identify the complexcredit business of audit risk, audit personnel audit on the implementation of backward technology and method, and internal audit personnel to audit work is not positive,leading to internal audit results don’t become a mere formality in the audit report ofthe proper role. From establishing internal audit system, strengthen the internal auditstaff of professional quality, shift audit technology and concept, improve the auditmethods and establish an effective incentive mechanism and so on four aspects of ZXbank credit business internal audit problems to improve. Abolish the outdatedtraditional audit idea, establish a risk-oriented internal audit, to promote innovationand change of the internal audit activity. By identifying and avoid risks exist in thecredit business in order to reduce risk loss to help enterprises in the economicdevelopment environment of the implementation of the enterprise value addedquickly.