The Discussion On The Internal Audit Outsourcing Of Commercial Bank In China

With the rapid development of the social economy and the increasingly fierce competition environment,the risk consciousness of the enterprise is gradually strengthened.At the same time,the quality of the internal audit is becoming higher and higher.But the internal audit of our country starts late,the development is not balanced,the independence of the internal audit institution and the comprehensive quality of the personnel are all weak,and the actual effect of the internal audit institution is not very ideal.Internal audit outsourcing is a good way to make up for the deficiencies of the current internal audit,and internal audit outsourcing can make the internal audit better play its due role.The so-called outsourcing of internal audit means that the enterprise will outsource some or all of the internal audit work to the specialized agencies,which will be responsible for it.Research on the outsourcing of internal audit in our country at present,is still in the initial stage,has not formed a complete theoretical system and practical experience of business is also very scarce,but the research on the outsourcing of internal audit in western countries has been very mature,there has been a lot of enterprises by using the method of internal audit outsourcing.Through the combined method of theoretical research and case study,based on the principal-agent theory,core competitiveness and cost benefit theory,choice and risk control strategy in-depth analysis of the main content,the outsourcing of internal audit outsourcing,outsourcing,enterprises should discuss how the internal audit outsourcing management decisions.And select the case of internal audit outsourcing JN bank and ZT bank are analyzed,the implementation process is introduced based on the two banks of the internal audit outsourcing,analyzes the existing problems and the causes of internal audit outsourcing process in JN bank,ZT bank and the reference of successful experience,put forward the improvement proposal.Then,it clarifies the internal demand of outsourcing of internal audit.This paper is divided into six parts.The first part is the introduction,which mainly introduces the domestic and international research on the theoretical basis of outsourcing,the study of outsourcing influencing factors,and the research status of outsourcing model.The second part mainly introduces the differences between the internal audit outsourcing and the external audit,the internal audit outsourcing model and the theoretical basis of the internal audit outsourcing,which provides a theoretical basis for the case analysis of the latter.The third part takesJN bank as an example to introduce the outsourcing process of JN bank internal audit.The fourth part focuses on the analysis of the current outsourcing process of JN bank,and explores the essential reasons behind its problems.The fifth part mainly introduces the case of ZT bank internal audit outsourcing,and expounds the experience of ZT bank internal audit outsourcing.The sixth part of the JN bank internal audit outsourcing problems,put forward the corresponding suggestions.