The Research Of Current Situation And Problem Of Internal Audit In Chinese Commercial Bank

With the development of the society, people concern more and more about the efficiency of a bank. As a very important part of a bank, the internal audit has a great influence on the running of it. Well developed internal audit could prevent the running risk of the bank and then make an insisted and healthy development. To avoid the emergencies of a bank can keep a healthy bank. There is a new problem. Whether the internal audit of the bank could show its full ability about the duty as a supervisor to improve the management of the risks in bank? It is a great challenge for the internal auditors and also it’s a very important job for the internal auditor department.The internal audit of the bank plays an important role on the development and the risk management. First of all, a clearly institution and guarantee must be given to the internal audit to the objective of the internal audit. Then, much attention must been paid to the relationship among the internal audit and the internal control and the risk management. The internal audit gives the risk an objective estimation, then the department of the internal control and the risk management will take care or the risk in the bank considering the suggestions of the internal audit. Also, the internal audit department must keep an eye on the playing of its audit suggestions to make sure of the efficiency of its job. At last, the level of competence of internal auditors and the method of the auditing should be strengthened. Improving the quality of the internal auditor and using the advanced technology of the auditing to make sure the internal audit of the bank could make a high efficiency and improvement in its quality.Considering the importance of the internal audit of a bank, many scholars at home and abroad analyzes from various perspectives and does a lot of research on it. Especially after the period of financial crisis, it is known that it is better that the bank internal audit not only has an important impact on the further development of the bank but also on the smoothly and steadily running of the whole society. Then, at first, the author reviews the related studying about internal audit of the bank inside and outside China to know the latest development of the issue. And the lessons have been drawn from the related theories that having connections with internal audit of the bank that has been found out some problems from the experiences of the job about internal audit in bank in and out of our country so that it will help to find something useful to know the internal audit of X bank better. At last, combining the above conclusions, the writer analyses the internal audit in X bank comprehensively and systematically by using the way of the case study, finding out the problems of the internal audit in the X bank and putting forward some related suggestions. At the same time, it will give some guides for improving the internal audit of the bank.The innovations embodied in this article are as follows. First, after analyzing the related theories at home and abroad on the internal audit of the bank especially the latest researches out of China. Second, integrating theory with practice, this paper analyzes the situations in and out of China and the existing problems on the purpose of analyzing the internal audit in X bank completely. Third, combining the real situation of the X bank and the existing problems, the author finds out the way of improving the internal audit of X bank, mainly considering the actual situation of X bank. Fourth, it makes these theories more useful and makes the related researches in the future more easily.