Risk-oriented Internal Audit Of Rural Credit Cooperatives

With economic globalization,the rapid development of information technology and the emergence of new forms of organization,companies get broad market opportunities,its survival and development also faces greater risks.Continue to use the traditional internal audit model has not conducive to long-term development.This requires internal audit to seek new development,ensuring sound and effective internal control mechanism at the same time,participate in the risk management activities,combined with the corporate governance structure,and improve the internal audit influence.Under such a demand,the risk-based internal audit came into being.Rural credit cooperatives as the backbone of rural finance,prosperity and development of the rural financial market have made a great contribution.Internal audit is an important part of the corporate governance structure of rural credit cooperatives;it has a positive role in strengthening the company's management and other capabilities.But in the current period of intense competition in rural financial market,rural credits cooperatives must further enhance their overall strength,can continue to grow and develop.Existing internal audit was unable to meet the needs of credit unions further development,we must make changes in order to adapt to the development of enterprises.How to achieve internal audit transformation and promote the development of rural credit cooperatives has a strong practical significance.In this paper,comparative analysis and case analysis method,the RCCs internal audit conducted in-depth exploration,discovery of specific issues A Credit Union industry from the current situation,by reviewing research on the advanced theory of internal audit,internal audit proposed new direction of development for the strengthening the agency internal audit work to promote the overall development of the society to provide effective advice.Through the review and study of the theory of risk-based internal audit,according to the actual situation of the design of internal audit RCCs A transition program.Finally,to strengthen the risk-based internal audit application of measures to ensure the smooth implementation of risk-based internal audit,the internal audit,and accelerate the pace of development A rural credit cooperatives.In this article innovation is,for A Credit Union internal audit as a starting point to study and analyze the problems and cause analysis,and design according to the actual situation of the internal audit RCCs A transition program and gives strengthen risk oriented internal audit measures applied to ensure the promotion of its internal audit,and accelerate the pace of development a rural credit cooperatives.