A Research On The Internal Audit System Of Branch A Of Agricultural Bank Of China

With the variety and complexity of commercial Banks business,financial innovation continues to advance,competitive pressures are mounting?Commercial Banks face more complex types of risks,and more severe tests ? Internal audit provide services for the operation,which can supervise management and management layer of role,check each rules and regulations for implementation,can evaluate the whole situation of internal control,can found and guard against risks,and propose improvement Suggestions.Commercial Banks are highly leveraged,high-risk sectors.Therefore,it is very important to establish a perfect internal audit system to protect the assets of the banks,promote the flow of bank funds,and ensure compliance.In recent years,most of the commercial banks,especially large commercial banks set up a relatively perfect system of internal audit,but with the increasing of financial risk,banks frequent cases exposed our country commercial banks have imperfect places in internal auditing system that need continue to explore and improve.Agricultural bank of China,as a large joint-stock commercial bank owned by the state,has established a modern corporate governance structure after its listing and has gradually reformed its internal audit.However,a series of major cases such as bill case,bribery case,and fraud case show that there are many problems in the internal audit system of agricultural bank.This paper intends to use the branch A of agricultural bank as the research object,through literature and case study method,to study the development status of the internal audit of branch A of agricultural bank.Through analyzing and drawing lessons from the five major cases in agricultural banking system,find its shortage of internal audit mode,function scope,technical methods,independence,professional.Then give some Suggestions,hoping to improve the level of internal audit to the branch A of agricultural bank,also provide reference to other commercial Banks to improve the internal audit system.