The Study Of Interbank Business Audit In Commercial Banks Under New Normal

Commercial banks as an important subject in the socialist market economy of our country,not only play an important role in the financial industry,and other capital operation of all kinds of market economy main body to participate in the core of its steady operation or not is related to the national financial security,long-term and stable development of our socialist market economy.Economy and finance under the new norm,commercial banks in order to alleviate the economic slowdown,the interest rate market has brought unfavorable factors such as the decline in asset quality,loan spreads narrowed,profit growth slowdown,strategic choice will have to develop trade business as breaking the bottleneck in its development,in order to open up new profit growth point,to better adapt to the new normal economic and financial business.It has become an important force to support the sustainable development of commercial banks.But the commercial banks to carry out business activities exist in the process of business rules Fan,risk management is not in place,the problem of inadequate disclosure of information,to avoid financial supervision and macro-control also caused the internal audit of commercial banks,including all aspects of attention.Because of business innovation of commercial banks is fast changing a new financial business,few can reference the experience of internal audit,the lack of standardized system the internal audit guidelines,therefore,how to effectively implement the internal audit of commercial banks business,should actively explore in practice,but also to make a breakthrough in theory.In this paper,the normative research method and case study method,from six aspects of the new normal commercial banks interbank Business Internal Audit problems were systematically studied.First of all,explain the background and significance of the topic,the research status of related issues,research ideas,research content and research methods and other basic issues.Second,analyze the internal audit theory of commercial banks and the business policy background of commercial banks.Third,this paper introduces the development of commercial banks' interbank business and the status quo of its internal audit,and points out the problems existing in the internal audit of commercial banks' interbank business and analyzes the causes.Fourth,this paper expounds the necessity and feasibility of improving the internal audit of commercial banks' interbank business,constructs the internal audit system of interbank business,anddescribes in detail the implementation of the system.Fifth,taking A bank as a case,this paper examines the internal audit system of commercial bank interbank business in this paper.Finally,this paper summarizes the research conclusions of relevant issues,and puts forward some suggestions from two aspects of external supervision and commercial banks,and makes a prospect of the related issues.According to this study,the current commercial bank business is difficult to maintain the independence of internal audit,internal audit,permission interbank business interbank business is lack of internal audit strength weak business internal audit,the work system of the commercial banking business in the internal audit to be sound and perfect.Based on this,this article from the establishment of professional auditing organization,choose the applicable auditing standards,determine the appropriate audit objectives,focus audit content,reasonable control of the audit scope,audit the use of scientific method in six aspects,to construct a set of suitable for commercial banks with the business of the internal audit system of specialized work.A commercial bank may make reference to this,combined with the actual bank,to further improve and perfect the internal audit system of interbank business,to regulate interbank business practices to improve the quality of internal audit,internal audit business,better play the supervision and evaluation of internal audit and advisory service function,promote the healthy and sustainable development of business.This is not only the value of this study,but also the innovation of this article.