Analysis Of Risk Management On Audit Issues Of Commercial Banks

With the growth of China's economy getting into a new criterion,China's banking ministry is coping with a changeable condition of economy and finance.Influencing by the transition of banking manufacturing and financial defining moment,the instability in the banking operation are associated increased.And this suddenly enlarged the handling risk of commercial bank.So it is notably significant that if the commercial bank has the effective risk management and if the internal audit ministry of commercial bank could fulfill the supervision and estimate of risk supervision work.Risk management audit is an effective method to achieve operation target and it's an material protection for the benign development of the enterprises.Risk management audit is a cut of through and reformation of classical audit method.It not only attract the benefits of other audit schema,but also fully risk management,common governance and internal controls.Risk management is a perfectly new audit pattern for the corporate to assess and manage risk at a strategy level.And this makes the function of internal audit a higher level in corporate.Through reviewing and sorting out the related reference materials of domestic and abroad risk management audit and combining risk management and the development of internal audit,the author concludes the techniques of risk management audit and designs the theoretical basis of it.By field research of CMBC and analyzing related reference materials,the writer knows the current situations of CMBC's risk management audit,has established some issues and analyzed their matter.Under the direction of the notion of recent risk management audit and according to the expected goals and principle,the flow of risk management audit could be recreated.Combining to the characteristics of internal audit,we should set up scientific method and procedure to let it more suitable and more effective to run in the commercial banks in our state which have their own manipulation and management risk.This paper uses writing research way,case dissolution method,recapitulation and abstract method.Directing at varying duties of management layer,internal audit department and risk management department in the commercial banks,the writer proposes the supporting measures for the risk management audit flow in commercial banks to escape risk effectively,accomplish the operation target,increase the corporation value and remain invincible in the competition among international banking.