A Research On Risk-oriented Bank Internal Audit With Asset Management In New Era

As all walks of life are developing toward the direction of market-orientation,financial system is getting a trend of mixed operation again.The bank,which is one of the important components of financial system,is in the process of operating emerging business instead of traditional credit as new profit growth.However,the middle and back office in bank have not kept up with the speed of development about emerging business risk control,which directly results in frequent risk cases.While Internal audit,as an important role in risk control system,has exposed many shortcomings when facing this new situation.This paper is discussing the direction and feasible paths of risk oriented bank internal audit by introducing the example of X Rural Commercial Bank.The paper is composed of five parts.The first part of this paper is introduction,including writing background,frame,innovation and inadequacy.The second part describes the reason why risk-oriented internal audit is the right way in new asset management era.The third part is a case analysis based on X Rural Commercial Bank's internal audit.The fourth part is some recommendations about bank internal audit transformation.And the last part is conclusion.Through analysis,the conclusion is that risk-based internal audit is irresistible.The bank's internal audit work needs to pay more attention to the coordination with the bank's overall strategic target,and expand the risk assessment around the goal,starting from the evaluation of internal control.That's the method of being valuable.