Study On The Internal Auditing Problems Of TN Commercial Bank Credit Business

Since the reform and opening up,commercial banks have become one of the most important financial institutions in China's social life,and they play very important roles in the financial system.The development and operation of commercial banks will affect the overall economic development.Internal auditing plays an important role in the stable development of commercial banks.With the development of technology innovation and human civilization,our concept of consumption has undergone tremendous changes,some ways such as loan business and loan consumption are gradually accepted by people.When people enjoy the lifestyle,criminal cases of loan fraud become more frequent.Credit business is the core business of commercial bank.Credit business is also a business with frequent risks.Internal auditing of credit business is an important component of establishing self-monitoring mechanism for commercial banks.Effective risk management of credit business is crucial to the healthy development of commercial banks.How to carry out effective internal auditing in credit business of commercial banks,identify credit risks and reduce the risks to a tolerable range is becoming more and more important.With the development of social economy,the proportion of bad credit assets in commercial banks of our country is increasing day by day.The risk management of credit business in commercial banks increases further.In order to prevent the proportion of non-performing loans in commercial banks from rising continuously and reduce the adverse effects of credit risk,we should improve the internal auditing of commercial bank credit business.Strengthen the internal auditing of credit business of commercial banks,start with the key risk points,strengthen the internal auditing of credit businesses that are important in nature or amount.Conducting risk-based internal auditing in high-risk credit business can standardize the work of credit business and reduce the proportion of non-performing assets.In recent years,TN commercial bank also has the problem of high non-performing loans rate.This article studies the internal auditing of TN commercial bank's credit business,analyzes the problems of TN commercial bank's credit business internal auditing and proposes measures to perfect the internal auditing of credit business.These measures can clarify the key directions of the credit business auditing,improve the operation mechanism of internal auditing,optimize the internal auditing process of the credit business and improve the comprehensive quality of the internal auditors.In the end,it is beneficial to play the role of internal auditing of credit business,improve the proportion ofhigh-quality credit assets and maintain the healthy development of commercial banks.There are six parts in this paper.In addition to the introduction and the conclusion,the content of the second part to the fifth part are the core parts of this paper.The second part of this article draws lessons from the relevant theory of commercial bank internal auditing,systematically explains the definition,characteristics and functions of internal auditing of bank credit business.At the same time,it also briefly describes the development process of internal auditing of bank credit business.The third part of this paper takes TN commercial bank as an example,this article introduces the basic situation of TN commercial bank,the types of credit business of TN commercial bank and the basic credit business process of TN commercial bank.It analyzes the procedures,contents and methods of the internal auditing of credit business.At the same time,it also puts forward the key points of internal auditing of credit business.It includes market risk of credit business,operational risk of credit business,credit risk of credit business.This paper also studies the problems in the internal auditing of TN commercial bank's credit business.TN commercial bank lacks internal auditors who have professional competence.Internal auditors of TN commercial bank lack of independence.The quality of internal auditing is low.Finally,the methods of internal auditing are bad.The fourth part of this paper analyzes the problems of internal auditing of credit business.First of all,the execution of internal auditing is not in place,the leadership of TN commercial bank will intervene internal auditing activities,internal auditing mode and means are backward,results of internal auditing are in the form.Secondly,there are problems in internal auditing system,supervision mechanism of internal auditing of credit business is not perfect,the incentive mechanism of internal auditing of credit business lag behind,responsibility identification mechanism of internal auditing of credit business is weak,internal auditors do not carry out the auditing of the rectification work.Then the personnel management system of internal auditing is not perfect,internal audit personnel professional ability is limited,ideas of internal auditors are obsolete,the internal auditors are lack of risk awareness,job training of internal auditors is invalid.At the end of this article,according to the problems in the internal auditing of credit business of TN commercial bank,the article improve internal auditing strategy of TN commercial bank credit business.First,TN commercial bank should improve the operation mechanism of internal auditing,such as optimizing internal organizational structure,improving mode and methods of internal auditing and focusing on risk-sensitive credit business.Second,we should improve the system of internalauditing,such as improving quality evaluation system of internal auditing,strengthening the responsibility mechanism of internal auditing,establishing effective incentive mechanism,paying attention to the auditing of the rectification work.Then the internal auditor management system should be improved,including changing the way of selecting personnel and improving the professional ability and comprehensive quality of internal auditors.Improving the system of internal auditing is helpful to strengthen the function of internal auditing,reduce the proportion of bad credit assets and improve the market competitiveness of commercial banks.