The Existing Problem Analysis And Improving Strategy Research On Internal Audit Of Harbin Bank

The rapid development of the city commercial banks, with acceleration of the business field expansion and additional new branches establishment has caused that internal management fail to follow-up and match in time, also has led to managing omissions, the defective process areas, lack of internal and external risk identification,even business operations deviation from external regulatory requirements. This highly requires the operational efficiency and implementation effectiveness of the banks' internal audit departments. The pace of China's commercial banks' internal audit departments' development is far below the average level of the bank's other business development. Therefore, China's city commercial banks, especially state-owned city commercial banks should pay extra attention to the status and role of internal audit.This article mainly studies Harbin Bank, the pioneer from the state-owned city commercial banks, starts with the history and development of the internal audit of Harbin Bank, introduces the organizational structure, the development of business systems, audit procedures and specialized construction details, the system self-assessment program, audit findings made in recent years and analyzes problems from the aspects of off-site audit system,audit radius, audit resource sharing, quality control, auditing system construction,and also dissect why. Finally, the article gives feasible solutions for these issues such as improving business systems, exhibition audit scope, making full use of audit resources, strengthening quality control, and deepen structural reform,aiming to draw the Harbin Bank's attention to focus on the necessity of deepening the reform of the internal audit system, as well encourage other domestic city commercial banks to make reference to the development of its own internal audit, and learn from each other, obtain rapid development.