The Assessment And Application Of Internal Audit Risk In Rural Credit Cooperatives Of Dezhou

With the deepening of the rural financial system reform, and as the main force in rural finance,Rural credit cooperatives is enriching the types of business and the management pattern also has profound changes. At the same time,all sorts of operating risk show the characteristics of the diversity, correlation, concealment and complexity, the management of the rural credit cooperatives puts forward higher requirements. As the third line of defense about internal control, internal audit plays an important role in the rural credit cooperatives standardize management, strengthen management, risk prevention and control, for the sustained and healthy development of the business.However, in the process of implementation of the internal audit activity, it still exists certain audit risk. Effective audit risk identification, assessment, and then by selecting the right ways of the audit, taking appropriate audit policy, using appropriate means of audit and obtaining appropriate audit evidence,we can reduce audit risk to realize the audit goal.On the basis of fully draw lessons from previous studies, according to the situation of dezhou rural credit cooperatives internal audit risk management, and event with typical cases, the writer analysis the internal audit risk and its reasons, on the basis of modern audit risk model, I build material misstatement risk and check risk evaluation index system, selecting a rural credit cooperative association, applying the analytic hierarchy process, fuzzy mathematics measure and the method of combining the audit risk model, discusses the material misstatement risk and check risk and ultimate audit risk quantitative solving, in accordance with the principle of maximum membership degree and probability analysis of the audit risk level. This method to the evaluation of audit risk, overcoming the defects of Delphi method and qualitative method just rely on subjective judgment, and makes the conclusion more accurate and objective. On the basis of the audit risk assessment, we should put forward effective measures of prevention and control, avoid, reduce audit risk,is a very necessary practice exploration to adapt to the development of rural credit cooperatives reform of internal audit mechanism, prevention and control of internal audit.