The Application Of Risk Oriented Audit In The Internal Audit Of Commercial Banks In China

Commercial banks,securities institutions and insurance institutions of the three together constitute the main body of China's financial system,commercial banks can not replace the dominant status,whether from the scale of funds or organizations such as the number of the impact of the entire financial system is if the light weight.The essence of finance is financing,commercial banks are just based on the credit,the risk of access to the proceeds of the industry,high-yield and high-risk accompanied by.In recent years the environment point of view,the development of "foreign aggression" of China's commercial banks had to reform the financial market system more deeply and thoroughly,the marketization of interest rate;commercial bank diversity increased;the Internet online financial explosion,nibbled on a part of the financial market,commercial banks caused increasingly fierce competition.In order to maintain their steady development,seize more market share,the business scope of commercial banks continue to expand,toward the direction of management of all-round development,diversification also poses great risks to the bank.In the face of large scale and high risk audit object,audit staff ratio is limited,how to accurately identify and quantify the risk,to help banks efficiently avoid or reduce the operating risk,promote the sound and steady development,these are commercial internal audit problems.The strategic management theory,system theory and the comprehensive risk management theory,risk oriented audit as a new auditing mode came into being,for risk identification,assessment and control as the core,is committed to helping enterprises to control the risk to a minimum,by the academic and practice circles attention and exploration.Firstly,this paper expounds the theoretical research of risk oriented internal audit from the theoretical point of view,and probes into the necessity and inevitability of the introduction of risk oriented internal audit in China's commercial banks.Starting from the current situation of risk oriented internal audit of commercial banks,combined with the practical problems,this paper tries to find out the real reasons of hindering its development.Followed by a case study,A bank as the research object,this paper describes the application of risk oriented internal audit in the bank,discusses the problems found in the audit process and puts forward some suggestions.In the end,this paper puts forward some personal suggestions on the defects of risk oriented audit in the internal audit of commercial banks in China.This paper argues that risk oriented internal audit is a kind of comprehensive identification,assessment,judgment of risk,determine the focus and scope of the audit,in line with the requirements of commercial banks internal audit.Through the practical application analysis of A bank risk oriented internal audit,with the industry status quo draws the following conclusions: first,risk oriented auditing is the social and economic development to a certain stage,is a realistic choice for the internal audit of commercial banks.Second,it affirms the significance of risk leadership in the internal audit of banks.Second,at this stage,risk oriented audit has become the mainstream mode of audit of internal audit in commercial bank,but because of its own banking system there are defects of risk oriented internal audit,external conditions are not mature,which has many problems in the application process.