Discussion On The Internal Audit Of Bank Acceptance Bill Of Bank Of China Jiangxi Branch

Over the years,the bank acceptance bill has been developing rapidly.As the total amount of bank acceptance is increasing,the increase of financial risk is also rising.The bank acceptance bill is used in many financial risk cases,some financial institutions not only suffer the economic loss because of the risk of bank acceptance bill,but also suffer the damage of goodwill.In recent years,many companies and organizations have used bank acceptance bills to cheat money.The part of financial risk has gradually been accepted by bank acceptance.Therefore,the risk assessment and internal audit of bank acceptance bill has become one of the important tasks of Bank of China Jiangxi branch.In the internal audit work of the Jiangxi branch of China Bank of China in recent years,it is found that in the various processes of the bank acceptance bill business,the institutions often lack the internal management legal system,the incompetent business operation,the improper supervision after the post,and the improper management.Thus,there are risks in the process of the whole bank acceptance of bill of exchange.In the acceptance and discounting business of the bank acceptance bill,if it is not handled according to the regulations of the system,it is likely to cause major risk cases,which seriously affects the security of the bank's assets and the reputation of management.This paper combines theoretical research and case analysis to discuss one or two issues of internal audit of bank acceptance bill business of Jiangxi branch of Bank of China.Firstly,it collate,refine the literature,sum up the research literature about the banking and internal audit at home and abroad.Secondly,it introduces the related theories of the main risk points of the internal audit of bank acceptance bill in the theoretical part by means of concept and qualitative analysis,and again,based on the comparison analysis method,based on the bank acceptance bill.The process of acceptance and discounting business deals with the system requirements and operating rules,and then analyzes the actual cases,and compares the rules of the business system with the actual operation to analyze the problems existing in the various processes of the bank acceptance bill business.Through the case analysis,the main contents of the internal audit of the bank acceptance bill of the Bank of Jiangxi branch are analyzed,and the risk control and the internal audit case are used for reference.Finally,using the inductive deduction method,the existing problems of the internal audit of the bank acceptance bill of the Bank of Jiangxi branch of China bank are summed up,and the reasons are analyzed.Then the improvement measures are put forward and theexperience and enlightenment are summed up.The internal audit of bank acceptance of bill of exchange has a great influence on the development of the business.In order to give full play to the role of internal audit,the bank should make efforts from all aspects,based on the reality,and keep pace with the times.