The Reasearch Of Riskoriented Audit In Asset Management Business Of Commercial Bank

In recent years,with the deepening of the marketization of interest rates and the financial disintermediation in our country,coupled with a more relaxed regulatory environment,the asset management market in our country has witnessed rapid development with a scale of one trillion yuan.Such a large-scale asset management industry has a great impact on the financial market.In particular,the cooperation and innovation of commercial banks with other financial institutions in the cross-market cross-asset management are endless.However,due to lack of supervision and transaction information opaque in the asset management business,the development of non-standard,the accumulation of risks easily spread to the entire financial system may lead to systemic financial risks,which put forward higher requirements for the national financial audit.In order to implement the requirements of the National Financial Work Conference and the Nineteenth Congress on financial work to prevent financial risks,deepen financial reforms,and promote financial services to better serve the real economy,this article will take a new perspective to understand the risk characteristics of asset management business and guide the risk-oriented audit model.The introduction of commercial bank asset management audits has led to the establishment of a risk-oriented auditing practice framework to further promote the implementation of the government's audit supervision function and i m p r o v e t h e f i n a n c i a l m a c r o a n d m i c r o-p r u d e n t i a l s u p e r v i s i o n f r a m e w o r k.Based on risk management theory,strategic management theory and system theory,this article elaborates on the connotation of risk-oriented auditing,the related theoretical basis and basic procedures of modern risk-oriented auditing.Focusing on the four development stages of the asset management business,the asset management business is divided into basic business model and channel business model,and the development trend of asset management business is discussed based on the existing business model.After a certain understanding of the asset management business development stage,business model,and development trend,combined with the risk characteristics and contagion path of the asset management business,it identifies and assesses the risks of the asset management business within and outside the environment and the specific business level.Under the guidance of the audit objectives,through the evaluation of risk management business risk,determine areas of high-risk audit to determine the specific implementation of the audit,including the scope of the audit,the choice of the audit procedures and the use of evidence collection methods.And take certain measures to make the audit risk existing in the implementation and reporting process is controlled.Based on the above research contents,the Bank raised proposals for improving the risk management analysis from the aspects of strengthening risk analysis and assessment,optimizing the auditing mode of asset management operations,and improving the soundness of the supervisory system.Through improving and improving risk assessment methods,the Bank enhanced risk assessment.The establishment of the system to strengthen the risk analysis and assessment of asset management business,while implementing the audit penetration management principles and big data auditing means to optimize the asset management business auditing methods.Integrate regulatory resources and strengthen the communication mechanism between the auditing department and the financial supervision department to encourage government audits to better exert their supervisory functions in the prevention of financial risks,and to realize the soundness and development of the audit supervision system.Meanwhile,improve macro and micro prudential supervision framework of China's financial system to prevent regional and systematic financial risks.