Research Of The Improvement Of Internal Audit In HaiZhu Commercial Bank

With the continuous development of social economy and the complication of audit environment, audit risk increases,the traditional financial data and internal control system as the object of internal audit method already can not adapt to the modern internal audit requirements, and hence risk oriented internal audit party arises at the historic moment. The core of this kind of audit method is risk assessment. Our country commercial bank internal auditing department after years of development and perfection, has been gradually adopted the risk-oriented internal auditing theory to guide the work, but in the actual execution, there are still some shortcomings, how to improve internal audit management and the present situation of the application level is not high, has become a problem to be solved. Internal audit management, refers to the internal audit activities, organizations and individuals according to have power, by planning, organizing, leading and innovation, and other functions of a series of activities, the internal audit resources, manpower and material resources, information and other resources to coordinate processing, in order to achieve the desired objective audit activities and management goals.Internal audit management level is not high is an important factor of the development of the internal audit work in ChinaIn this paper, we study the case of HaiZhu commercial Banks in ChangSha city, HuNan province, its risk oriented internal audit work although has obtained certain achievements, but there are many worthy of improvement, such as lack of macro risk assessment in audit, the audit personnel quality is not high, lack of independence, inadequate audit results using the four internal audit management level and application problems. In this paper, using the case method, modern risk-oriented internal auditing risk assessment method using in HaiZhu commercial bank, analyzes the bank faces strategic risk and management risk, to improve the macro risk assessment; In view of the internal audit personnel quality is not the problem of higher management level, to strengthen audit personnel to continue education, improve the inner auditing existing staff rotation system, establish credit archives audit measures such as, in order to improve the application level of the internal audit management.Through research, this article mainly to the following conclusion; HaiZhu commercial bank risk oriented internal audit management and use level of problems, this paper puts forward the Suggestions for improvement can be more targeted to improve these problems, so as to realize the internal audit to improve the organization operation, increase the value of the organization.