Research Of Centralized Audit Analysis And Development Strategy For Construction Bank Branch In Heilongjiang Provine

Bank is the industry of managing risk. To control risk and to implement centralized management are always the research subject of the Banks. In 2006, the construction bank of China starts the reform of accounting management and business operation management, and centralized audit is a product of the reform.The background centralized audit operation mode is to change the original operation risk of the single audit of the branches into the background concentration control, and founding the unified, standard early warning model on the basis of the risk early warning and data analysis, realizing the unified organization structure, operation mode and risk management of the audit framework, thus becoming the important method for controlling the front desk counter business operation risk. In recent years, under the operation mode of the centralized audit, the counter problem error rate has been controlled within one of ten thousands for 38 national first-level branch. For the heilongjiang branch of the construction bank, the counter problem error rate has been decreased to 0.75 of ten thousands at 2014 from 10.9 of ten thousands at 2006. The centralized audit has played a positive role in pushing forward construction of the construction bank compliance culture.Based on centralized audit development course and the present situation of heilongjiang branch, this text first introduces the evolution process of centralized audit for heilongjiang branch. Secondly, through analyzing the business process of centralized audit, operation mode, model development, staffing, and so on, reveals the existing centralized audit shortcomings and formation cause by means of verification method, data explanation and case analysis method. Finally, for the "bottleneck" problem of the centralized audit development, the internal and external development strategies of the centralized audit are proposed, including enhance the management status of audit center of the first-level branches, improve the running environment of the audit system, strengthen internal development and external linkage strategies of the centralized audit, and prospect the future development for centralized audit.