The Analysis Of Reasons And Countermeasures Of Internal Auditor’ Sauditing Risk In Commercial Banks

The particularity of commercial banks determine its operating risk is greater than that ingeneral enterprises, it not only takes and converts the risk of customers but prevents and resolvetheir own business risks. A small shortage of the internal control is likely to trigger the processout of control, not only causes huge losses to the institution itself, also makes a huge turmoil inthe financial system in our country. So the quality of the commercial banks in risk management isvery demanding, at the same time, it puts forward higher requirements for internal audit andauditors. As an important internal management activities of risk-controlling for commercial banks,internal audit is a tool for banks to strengthen internal management and an important guarantee ofthe efficient operation. As the backbone of the internal audit system, internal auditors will facegreat challenge. Therefore, the importance of controlling internal auditor’s auditing risk incommercial banks is self-evident.The study of internal auditor’s auditing risk in commercial banks starts from the definition,characteristics and forms, the first part of this essay includes these three aspects. The secondchapter states a literature review of internal auditing risk from domestic and abroad. The third,fourth and fifth parts are the key points of this essay. The third part will analyze the results ofsurvey through questionnaires, interviews and case-analysis in order to get the first-handinformation of internal auditor’s auditing risk in commercial banks, the current situation ofinternal auditors and their working-condition in commercial banks will be revealed On the basisof normative research combined with basic method of mathematical statistics. The fourth partwill focus on analyzing the difficulties and reasons of internal auditors to control auditing risk.The fifth part will seek the effective ways, including how to improve the internal auditor’sprofessional ethics, professional skill, training system and audit behavior in commercial banks, inorder to avoid auditing risk and then minimize business losses caused by auditing risk.