Research On The Improvement Of The Internal Control Audit Process Of The Bank Of Communications Beijing Audit Bureau

The Beijing audit bureau of bank of communications is a outposts of the headquarters,guided by the audit office of the headquarters of the business,it developed an own audit work flow according to the head office of audit procedures since its establishment,but,it has never added or modified it so far.With the development of business and innovation of audit work,expansion of audit scope,and the increasing of auditing objects,the current audit process cannot adapt to the development of the situation already,it has restricted the ascension of audit quality to a large extent,and hindered the development of audit services,so we must improve it as soon as possible in order to meet the needs of the development of audit work.Based on combing and comparing process management,internal control,internal control audit of bank and other relevant theoretical literatures,the paper has analyzed the current internal control audit flow of the Audit Sub-bureau in Beijing of Bank of communications by using the lean management theory and the method of value stream analysis,found out the existing problems in the current audit flow of the Audit Sub-bureau in Beijing of Bank of communications and conducted analysis on the causes of the problems through consulting the relevant information,listening to the staffs recommendations and other approaches.Through related analysis,we can see that there are many problems in the current audit flow of the sub-bureau,including undefined target location of audit flow.irrational allocation of audit resources,incomprehensive skills of the audit staff,low audit efficiency,unfulfillment in risk oriented implementation,imperfection in assessment mechanism,not timely in improving audit flow,failure in paying attention to audit value and low audit quality.Aiming at the above problems,the paper has put forward eight specific measures for improving audit flow of the Audit Sub-bureau in Beijing of Bank of communications,namely:improve the targeted content of the audit flow and provide value-added services;optimize key link of the audit flow to save the audit resources;comb and adjust the audit flow again to increase efficiency of the flow system;strengthen the staffs training in knowledge and skills to optimize their skill structure;implement the risk-oriented audit principle to lift audit risk coverage;classify the problem improvement links by using the method of value stream analysis;perfect performance appraisal mechanism of the internal control audit to improve the audit flow and the audit value;put audit quality control throughout the entire improvement process of the audit flow.Through these measures,we intend to maximize the audit value,promote the improvement of the audited object in operating management,perfect the internal control and comprehensively upgrade the risk prevention consciousness and level.Finally,in order to facilitate smooth implementation of the above optimization program,the paper has proposed the upporting smeasures in four aspects of organization,talents and technology.Improve the current audit process helps to improve the current audit process of not adapt to the business development and audit innovation,improve audit quality and value,and to make the audit work to better service for the auditees.At the same time,it also can stimulate the audit staffs enthusiasm and creativity more effectively,make them finish the audit work better,so as to improving the quality and efficiency of the audit work,and making the auditees entering a new stage in business development,management,internal control and risk prevention.