A Research On Internal Audit Of Credit Operations In China's Banking Institutions

Internal audit is an important mechanism for commercial banks to implement self-monitoring and to establish self-control.Credit operations is the core and high-risky business for commercial banks.Guarding against the risks in credit operations is of vital importance for a sound development of banking.With the development of banking management,how to strengthen the internal audit in credit business will become increasingly important and necessary.In this paper,documentary research and case study are employed to analyze frequently-occurred operations,cases,causes and the relationship of risk control and internal audit.In addition,based on the current situations of internal audit home and abroad,this paper learns from previous studies,analyzes how to reinforce internal audit.Finally,this paper proposes some strategies and suggestions for practice of internal audit in China's banking institutions.