Research On Quality Control Of Internal Audit In Commercial Banks

In recent years,influenced by complex internal and external factors,the commercial bank risk control difficulty is increased significantly.From the external environment,the global economy is making big adjustment,various contradictions and pressure in the domestic economy is transmitting into the banking system,internal audit faces huge challenges.From the inside,the potential risks of commercial banks appear faster,asset quality is declining,and homogeneous problem occurs frequently,these phenomena show that the commercial banks internal control management and internal audit are flawed.Therefore,to strengthen audit quality control and enhance the level of internal audit,has important significance to commercial banks,such as effectively find out the weak links in the internal control,timely make up the deficiency in the operation and management.This is also an important problem must to be solved for commercial banks in the volatile financial markets and fierce competition.This article mainly studies the defects and deficiencies of commercial bank internal audit,analyses the main factors influencing the quality of internal audit,and puts forward countermeasures and suggestions on how to strengthen internal audit quality control.According to the theory of "three lines of defense" of risk control,this paper proposes the generalized concept of "internal audit",and states the necessity of strengthening the internal audit.In this article,the author analyzes the specific cases and data,studies the present situation and the defects of internal audit,sums up the specific reasons of the problems,finally puts forward some suggestions on the quality of internal audit.The implementation of audit quality control is a system engineering.To improve internal audit quality,commercial bank needs to take a series of measures,such as concept leading,team construction.perfect mechanism,process optimization and improvement,etc.Firstly,commercial bank should attach importance to the risk guidance,select audit sample reference index,and establish the focus of the audit objectives.Secondly,commercial bank should strengthen the system construction,team construction and auditing culture construction,establish incentive constraint mechanism,optimize the audit methods and processes,improve audit quality and efficiency.Finally,intemal audit should reveal the potential risks and major issues,improve regulations and business processes,make up the loopholes and defects,reduce the probability of the same problem recurring,fully embody the value creation ability and service results.