The Research Of Modern Risk Orientation Internal Audit On Commercial Bank A

Commercial banks occupy an important position in the whole financial system of a country,play an important role in the financial industry,even in the development of the whole economy and society.In recent years,commercial banks in China are facing more and more internal and external risks.The traditional internal audit model has been difficult to meet the needs of internal audit of commercial banks.Therefore,commercial banks in China urgently need to apply a new audit model to identify,assess and respond to its internal audit risk.Modern risk-oriented internal audit is an audit concept that an internal audit in order to deal with occupational risk.At present,with the development of the economy and the progress of science and technology,the competition among the industry is becoming more and more intense.In order to survive in the competition and promote the development of internal audit,various industries introduces modern risk-oriented audit.This article,taking commercial bank A as an example,discusses the problems existing in the practice of modern risk-oriented internal audit,and puts forward the perfect countermeasures in the practice of modern risk-oriented internal audit.The background and significance of the documents reviewed in three areas: modern risk-oriented internal audit meaning,modern risk-oriented internal audit method of commercial banks and modern risk-oriented internal audit procedure of commercial banks.Basic ideas and methods are to build.Then,it explains modern risk-oriented internal audit deeply.The basic methods are introduced from four aspects: audit risk assessment,analytical procedure,control test and substantive procedure.According to the risk assessment stage,audit plan stage,auditing implementation stage and audit report stage,the basic procedures of modern risk-oriented internal audit are introduced.The three theoretical basis of modern risk-oriented internal audit are introduced in detail: strategic management theory,system theory and comprehensive risk management theory.Thirdly,it analyzes four aspects: the current situation of commercial bank A's modern risk-oriented internal audit,including a brief introduction of commercial bank A,risk analysis and evaluation,modern risk-oriented internal audit plan and implementation and issued final audit report.Fourthly,it expounds the problems existing in the internal audit of commercial bank A's modern risk-oriented,including the internal audit evaluation system of credit risk management not in accordance with the status of the bank;the audit risk only focuses on the risk-weighted assets;the internal audit methods and means are relatively backward;the function of internal audit is limited to supervision and inspection,not involving the value-added areas;credit and other business systems supervision has not yet included in the computer-aided system.The main reasons for these problems included: the lack of specific implementation guidelines for the internal audit system,the imperfect information system,the lacked audit risk assessment,the double responsibility of internal audit institutions,the ambiguity of internal audit functions,and the overall quality of internal auditors not matched the financial business trends;the lagging audit information database construction,the weak application of off-site audit system.Finally,for the above reasons and problems,the following five corresponding measures are to improve.(1)To improve the modern risk-oriented internal audit standard system,including: the competent authorities should improve the internal audit application guidance system;regulatory departments should improve the internal audit standards and guidance system;commercial banks should improve the internal audit charter and system.(2)To strengthen the construction of risk assessment system and improve the risk assessment technology,including: to improve the sensitivity of the risk warning system of commercial banks;to establish credit risk transfer system and release system;to strengthen the security management of information system of commercial banks.(3)To expand the internal audit functions,match the audit objectives with commercial banks strategic objectives,including: to improve the management of the internal audit value-added role;to strengthen the commercial bank operational strategic control;to highlight the position of internal audit function in the control,reflecting the added value.(4)To strengthen the construction of internal audit team,to ensure the effective function of internal audit,including: to increase the proportion of internal audit staff;to improve the capacity of internal audit of commercial banks in financial derivatives business;to optimize the audit staff knowledge structure.(5)To improve the off-site indicator system,integrate off-site audit with on-site audit,including: the establishment of compliance audit supervision indicators;the establishment of risk audit supervision indicators;the establishment of efficiency audit supervision indicators.