Discussions Of Performance Audit Issues In J Commercial Bank

Nowadays,commercial banks have become very important financial institutions in modern China.With the development of society,the number of China's commercial banks is increasing,as well as the volume of business and the level of service,which promotes the developemnt of modern financial industry.Commercial banks get more and more attention as well as higher requirement.The competition of modern commercial banks in the market has become increasingly fierce and cruel.In recent years,Chinese economy has developed rapidly,and many aspects of Chinese society have gradually brought its standards in line with the standards abroad.More and more foreign financial institutions including foreign banks have entered the Chinese market.Because of the development of economic globalization,the instability of the world's macroeconomic and financial markets is further increasing,which makes the instability of commercial banks is also increasing.In this background,the significance of performance audit in commercial banks has become more and more apparent.Performance audit is an audit which aims to audit the operation situation,internal control and other content of a target audit unit by audit institutions and auditors.The auditors use appropriate audit methods to investigate economy,efficiency and effectiveness of the target audit unit.The main part of auditing is auditors,and the object of auditing is target audit units.Carrying out performance audit in commercial banks can help banks to allocate resources rationally,increase economic returns and improve the efficiency of using resource,so that commercial banks will have a more extensive development space.In this paper,we will take J Commercial Bank as an example,elaborate the background and significance of this paper and review the related research.Basing on the relevant theory of performance audit in commercial banks and the understanding of current developing situation in commercial banks,this paper will analyze the problems existing in the process of performance audit in J Commercial Bank and the causes of these problems.Moreover,this paper will take the performance audit experience of Industrial and Commercial Bank as a reference,and throw out a suggestion to improve the current performance of J Commercial Bank.Through the research of this paper,it is hoped that the performance of J Commercial Bank can be improved.The main content of this paper is divided into six parts.The first part summarizes the background and significance of this paper.Through domestic and foreign researchon the performance audit in commercial banks,the research methods and ideas can be drawn.The second part is about the definition,goal,characteristic,content and methods of performance audit in commercial banks as well as the introduction of the elements and theoretical basis of performance audit in commercial banks.The third part is the case study of J Commercial Bank,including the introduction the basic situation and the performance audit situation in J Commercial Bank.Through reviewing the general situation in J Commercial Bank,the third part expounds the problems of performance audit in J Commercial Bank,including: lacking of attention on performance audit,narrow coverage of performance audit,less-advanced methods of performance audit and poor quality of auditors.The fourth part is about analysis on the cause of problems of performance audit in J Commercial Bank.In the fifth part,the successful experience of performance audit in Industrial and Commercial Bank is analyzed,including: enough attention on performance audit,sound internal system of performance audit,new and effective methods of performance audit and recruitment of professional performance auditors.The sixth part,in order to solve the problem of the third part of performance audit in J Commercial Bank,the successful experience of performance audit in Industrial and Commercial Bank is adopted.And the suggestion of improving the performance audit in J Commercial Bank is put forward:(1)to create a good performance audit environment,mainly including: integrating the system of performance audit and fostering a positive performance audit culture;(2)to make performance audit more comprehensive,mainly including: broadening the business coverage of performance audit,enriching the content of performance audit and evaluating the results of performance audit;(3)to adopt new methods of performance audit,mainly including: updating the methods of performance audit in time and lessening the unnecessary segment of information transmission;(4)to improve the auditors' quality,mainly including: increasing the recruitment of professional performance auditors,setting specialized team of performance audit and establishing mechanism of training of performance auditors.