Research On Internal Auditing Work Based On Modern Risk-oriented Regulation In ShenYang Branch Of Bank A's Audit Bureau

Modern Risk-oriented Internal Auditing is the inevitable trend of the development of internal audit mode today,foreign many well-known enterprise internal audit pattern already began to appear in the shift.However,import the theoretical foundation of the internal audit risk management is still very weak,foreign research has just started,the domestic research is still lacking.In this case,how to import means of internal audit risk management into the concrete enterprise practice,still need to continue efforts,but it is undeniable that the mode of internal audit on the transformation has important commercial significance and theory value.In this paper,the main research content mainly includes the following three aspects.(1)In this paper,the basic theory of modern risk-oriented internal auditing,including the connotation and characteristics of modern risk-oriented internal audit,internal audit of the technology and methods as well as the audit process,namely the audit preparation stage,implementation stage.report stage and subsequent stage of audit work,such as four stages.(2)To ShenYang branch of bank A's audit bureau,the modern risk-oriented audit analysis of the current work of internal audit,and points out that the modern risk-oriented audit in Shenyang branch the problems existing in the internal audit work,including five aspects:problems of audit preparation phase.the risk assessment system is not sound,lack of unified standards and norms,the single risk assessment method,lack of systemic;the audit implementation stage there is a problem,the computer audit system function development and the audit plan content is not complete;Stage problems,audit report audit suggest a lack of pertinence,less attention to internal control,auditing,evaluation content to the functions of a single,inadequate play;audit later stages affected by the traditional audit work thinking bondage,etc.;other issues,namely,the internal audit function,narrow audit model changes slowly,the audit personnel quality is not high,the risk-oriented audit is a gap,etc.(3)For ShenYang branch of bank A's audit bureau,the modern risk-oriented audit problems of internal audit work,from the audit preparation stage,implementation stage,report stage and follow-up audit work and other aspects and so on five aspects put forward corresponding countermeasures and Suggestions,especially in preparation for the audit to establish risk assessment system is the key of the raise the level of modern risk-oriented internal audit.This topic research how to use risk-oriented internal audit theory to guide ShenYang branch of bank A's audit bureau internal audit work and hope to be able to work of internal audit,the audit bureau of Shenyang branck and even the whole of A bank's internal audit work development play important role.