Internal Audit Transformation Of The People’s Bank Of China

In recent years, especially since the 2008 financial crisis, the depth of the crisis in the process of gradually formed two kinds of important trends, one is to add value to organization, improving the central bank governance to explore constantly advancing, one is to set up macro prudential perspective, speed up the pace of the central Banks’ risk management. Adapted to the trend, the internal auditing profession is also undergoing profound changes, outstanding performance for audit idea, target, function, content, and more embodies the risk guidance requirements; pay more attention to add value services for the organization. The transformation of the evolution of the financial crisis and the internal audit profession of internal audit in the service of the central bank governance put forward new and higher requirements. In recent years, the people’s bank of China vigorously promotes the transformation and development of internal audit to enhance internal audit for central Banks to increase value and the ability of management services and functions. Establish risk-oriented audit mode is an important goal of the people’s bank of internal audit transformation and main task. At present, the risk-oriented audit mode basic framework has been established, but "how to develop effective risk-oriented audit", "how to risk-oriented audit and improve the people’s bank of closely integrated risk management and governance", and "how to make effective play to the internal audit department in promoting the role of comprehensive risk management" of the people’s bank of problems, such as there is no clear answer. It is under the above background, I have a comprehensive overview of the development of the risk-oriented internal auditing, and then introduced the bank of international experience, based on the people’s bank of risk management practice, and face the reality of the problem, by using quantitative digital operation to build the model of risk oriented mode, clear direction total internal audit work, carried out the study of the transformation of the people’s bank of internal audit.At present, about the establishment of the risk-oriented audit mode, the implementation of the study is less, especially about the central bank’s risk oriented audit model building and internal audit and the central bank is discussed on the risk management system integration is to be carried out. Therefore, the risk-oriented audit mode of the people’s bank of research is after the financial crisis to improve the natural result of central bank governance reversed transmission effect, also is to meet the new trend in the evolution of the internal audit choice, but also the inner requirement of transformation of the people’s bank of internal audit. In this paper, starting from the problem that the transformation of the people’s bank of internal audit, general enough to build the model to answer how to solve the problem, also has a certain practical significance and application value.