Research On Internal Audit Of Risk Management Of A Postal Savings Bank

With the rapid development of the "Internet + economy" and the structural changes in the supply-demand relationship,the role of commercial banks as a financing system in social and economic development has become increasingly important.Some of the commercial banks that were established late are not particularly mature.Only through continuous improvement of internal controls and corporate governance,internal financial management and risk prevention can they effectively avoid the internal and external risks of bank and ensure the health and standard operation of the bank and achieve development goals.Internal auditing is an independent,objective confirming and consulting activity,it involves the use of system,standardization of methods,review and evaluate the organization's business activities,adequacy and effectiveness of internal control and risk management,to promote good governance,increase value and achieve their goals.Risk management audit as an important content of the internal audit activity,it through to the risk management organizational structure,operational mechanism and effect of the independent review risk management evaluation,find the problems of risk management,put forward countermeasures and Suggestions for the improvement of risk management,and is beneficial to optimize risk management mechanism,improve the level of risk management,promote the development goals.As a result,the postal savings bank must attach great importance to risk management audit,improve the strengthening risk management audit work,establish a sound,with emphasis on the risk management audit,internal audit plan,further improve the level of risk management audit,in order to promote the increase of capability of risk management of postal savings bank and risk response capacity.This article comprehensively uses the literature method,case analysis method and other research methods to study the postal savings bank's audit of risk management.First,focusing on audit of risk management,based on a comprehensive explanation of the concepts related to internal audit and risk management,the relationship between risk management and internal audit is analyzed.Secondly,with the background of A postal savings bank and its audit of risk management,the status of current risk management of postal banks and the status of internal auditing are described.Thirdly,it analyzes the application of risk management audit in the risk management process of A-Post Bank,including the unclear positioning of auditing,financial auditing still dominates,and the internal audit approach of risk management is not appropriate.Auditing;risk management auditing methods are outdated,and internal audit coverage is lacking.The specific causes of these problems were discussed: Internal auditing awareness of risk management is not strong,internal control management and business development are not synchronized;internal audit of risk management is inaccurate;audit methods and methods need to be improved;internal auditors' professional quality and technology Resource allocation and risk management audit requirements are not suitable.Finally,from the perspective of optimizing the risk management internal audit organization model,clarifying the internal scope of risk management internal audit objectives,broadening and extending the scope of internal audit;improving the internal audit operating methods of risk management;and improving the internal audit protection mechanism of risk management.To improve the risk management audit of A postal savings bank and put forward the countermeasures,in order to further improve the risk management auditing level of commercial Banks.