Research On Risk-oriented Internal Auditing In T Commercial Banks

With the continuous development of the world market economy,the business environment gradually become more volatile,bank industry must accurately grasp and analyze the risks and a variety of uncertainties to meet the requirements of enterprise risk management.In recent years,the role of internal audit on the role of bank risk management has been paid more and more attention.The Basel II has raised the standard of internal audit of commercial banks.It proposes that the internal audit of banks is not only a mistake,But also need to stand in an independent,impartial and objective position for the bank to provide risk management,internal control,business decision-making and other aspects of advisory services and improve the recommendations to ensure that the bank business development activities continue to steadily and effectively promote.The new standard proposed by the Basel II allows commercial banks to revisit the starting point and the foothold of the internal audit work and deepen the role of internal audit work in banking activities.Based on the research of risk-oriented internal audit,this paper analyzes and studies the theory of risk-oriented internal audit.This paper analyzes the application of risk-oriented internal audit in bank business activities,and finds out and interprets the practical problems existing in the internal audit of commercial banks in China,and then its characteristics,and then provide the solution to the problem,To help the internal audit work more effectively participate in commercial bank risk management activities.This article consists of five chapters: the first chapter is the introduction.The introduction part mainly introduces the research background,the research method,the related research status at home and abroad and the literature review.The second chapter is the overview of risk-oriented internal audit of commercial banks.This chapter introduces the meaning and characteristics of risk-oriented internal audit,and expounds its role in the risk control of commercial banks and enumerates the main concerns of risk-oriented internal audit of commercial banks.In addition,the theoretical basis of the relevant research is briefly described.The third chapter is the current situation and existing problems of T bank risk-oriented internal audit.This chapter first introduces the basic operation status of T Bank,and then analyzes the operation of the internal audit and auditing system of T Bank in detail,and points out the existing five problems of commercial bank internal audit,including: the scope of risk identification is not sufficient,The evaluation model can not be adjusted according to the risk changes,theconcept of risk management is lacking,the audit technical means needs to be updated,and the internal auditors are not well practicing.The fourth chapter is the reason why T bank risk leads to internal audit problems.In this chapter,from the perspective of identifying the limitations of risk perspective,the risk assessment method,the internal audit concept which does not meet the requirements of risk guidance,the lack of awareness of internal auditors' use of modern technology and the imperfect selection and training system of internal audit talents.The analysis of the internal audit problems of the above reasons.Chapter 5 is based on risk-oriented T bank internal audit improvement recommendations.This chapter puts forward some suggestions for strengthening and perfecting the internal audit work of commercial banks,including expanding the perspective of risk assessment,building risk assessment system,improving the level of risk management,improving the internal audit concept and improving the quality of internal auditors.