The Research Of Modern Risk-oriented Internal Audit In Bank Of X

The modern risk-oriented internal audit instituted in high-stake society is a kind of brand-new concept of internal audit.Compared with the traditional risk-oriented internal auditing,it highlights the risk assessment of the enterprise,and expands the scope of the risk assessment from the micro perspective to the macroscopic perspective,it has comprehensive thinking and perceptiveness,and can help enterprises to identify and supervise risk better,so as to fulfill objective of value-added.In order to promote the development of internal audit in our country and help Chinese enterprises have steady operation in the fierce complex competition,our country internal audit section established modern risk-oriented internal audit,and laid emphasis on the implementation of internal audit should be built on the risk assessment in the new internal audit standards.Bank is the lifeblood of the national economy,its robustness must be guaranteed.However,its instability,high risks and negative externalization make it more dependent on good internal control and external supervision,and more sensitive to external complicated and changeable environment.Internal audit is the third line of defense in the bank overall risk management,its scientific and efficient implementation is particularly important.In recent years,modern risk-oriented internal audit has been carried out in Chinese banking industry,but there are still some problems need to be consummated.In recent years,due to the rapid advance of urbanization construction and the expanding of the local government financing platform,many city commercial banks spring up and become a major financial force after the state-owned commercial banks and joint-stock commercial Banks.With the speeding up of the pace of city commercial banks' listing and cross-regional business,their business scale expand rapidly and their business structure become complicated,the trend of risk they faced become diversified,their defects on the risk management ability have been thoroughly exposed,the optimization of rebuilding its internal audit system is urgently needed.There are five segments are embodied in this paper to compose the primary contents.The first installment of a paper gives a presentation of the background of the project-based learning,the meaning of the topic selection,the situations of domestic and foreign researches,main contents & research methods.The second installment of a paper fully expounds the theoretical foundation of modern risk-oriented internal auditing,related concepts,audit routines and modern risk-oriented internal auditing in commercial bank.The third installment of a paper selects Bank of X as a case,analyzes the current circumstance of the bank's internal audit,the existence question and the main reasons for the existing problems.The fourth installment of a paper builds a modern risk-oriented internal auditing system in Bank of X,mainly carries on the risk assessment for Bank of X.The fifth installment of a paper proposes constructive proposals for amelioration against extant problems of the internal audit activity through building modern risk-oriented internal audit system.The procedure of research is based on standardized research and case analysis.Using standardized research to elaborate the correlative theories of modern risk-oriented internal audit.With the approach of combining theory and case analyses analyzing the internal auditing present situation,extant problems and the main reasons for the extant problems in Bank of X.Then building modern risk-oriented internal auditing system in Bank of X.At last,proposing constructive proposals for improvement against existing problems of the internal audit activity through building modern risk-oriented internal audit system.Problems of internal audit in Bank of X are also problems in other city commercial Banks in China,so the proposals proposing in this article are of great materiality not only for the internal audit in Bank of X,and hoping for better implementation of the fulfillment of modern risk-oriented internal audit in commercial Banks in China.