Research On Off-site Audit Mode Of Commercial Banks

With the further reform of the financial industry, the status of internal audit of commercial banks is becoming increasingly important. In recent years, the internal audit of commercial banks based on the on-site audit method. Commercial banks adjust the internal audit methods constantly, and focus on the financial revenue and expenditure audit. The audit content was extended to the business risk, operating performance and internal control execution.The expanding of the audit scope and the improving of the audit objectives make the audit method have to be improved. The traditional manual checking method gradually developed into computer off-site audit. The off-site audit not only gave full play to the role of the audit function, but also had a profound influence on the development of commercial banks. Although the audit of the commercial bank has achieved remarkable results, but compared to the current reform of the financial industry, internal audit still exist many weak links.The widely use of computer and network technology in the field of finance put forward higher request to the internal audit of commercial banks.The traditional audit method can not adapt to the developing needs of the new situation, so the development of off-site audit system is inevitable.First of all, this paper studies the domestic and foreign literatures and the development situation of off-site audit. By comparing the difference of domestic and foreign situation, the problems and causes of the off-site audit of commercial banks in China were found out. Secondly, the off-site audit mode of commercial bank which include the objectives, the principles and the methods was constructed. Moreover, combined with the application of off-site audit mode in S bank, the risk warning of S bank through the application of off-sit audit mode is analyzed. Finally, the article puts forward the corresponding safeguard measures for the effective operation of the commercial bank off-site audit mode, and provides some effective references for the future research of off-site audit.