Case Analysis On The Internal Audit Of China’s Commercial Banks

As a center of modern capital management, the commercial banks play an importantrole in safeguard the national economy. Due to its high risk and complexity of theorganizations, risk management, strengthening the effectiveness of internal control andimproving the efficiency of corporate governance have become the core of commercialbanks’ development.In this thesis, the document analysis, comparative method, and case study methodwere used to analyze the internal audit of China’s commercial banks. Initially, weexplained the foremost concepts like commercial bank, internal audit etc. Secondly, wereviewed the three developing stages of auditing mode: accounting number-basedauditing, system-based auditing and risk-based auditing, and meanwhile summarized therequirements and characteristics of commercial banks’ internal audit. According to theview of corporate governance, we investigated the different situations of internal audit.The thesis also concluded their building background and development histories. Withcontinually perfection of internal audit system in our country, This thesis summarized theregulation system of commercial banks’ internal audit, then pointed out the effects ofsupervision, consultation, and evaluation that internal audit plays in commercial banks.After the general condition of commercial bank’s internal audit, we have chosen bank P’sinternal audit system and bureau E as a point to discuss the actual operating process ofinternal audit. In addition, the thesis indicated the problems we are facing in the actualoperation. In this thesis, we put forward a series of methods to make internal auditsystem better. The last part is the sum of innovations and defects of this thesis, and also,prospect of development direction of future research.