The Research On Value-added Internal Audit Of LS Commercial Bank

With the deepening reform of China's financial market,internal audit has been developing and changing in the increasingly fierce financial market competition of the banking industry.In recent years,commercial banks in order to achieve enterprise value-added and maximize benefits,the traditional internal audit concept of transformation into a strategic overall perspective of the audit concept.Under the new situation,value-added internal audit as an important means of corporate governance of commercial banks,the new direction of internal audit of each commercial bank is not only risk management,taking into account risk management and enterprise benefit maximization,has become the direction and trend of the internal audit development of each commercial bank.LS Commercial Bank as an individual representative of Shandong Commercial Bank,it is also urgent to optimize its internal audit system.Based on the investigation of the internal audit system of LS Commercial Bank,this paper explores the internal audit system of LS Commercial Bank in theory and practice by using the combination of normative research and case study.Analyze the problems existing in the internal value-added audit of LS Commercial Bank,and use the AHP to comprehensively evaluate the value-added internal audit system applied by LS Commercial Bank,and analyze the constraints of the current LS Commercial Bank's audit system.Finally,this paper gives suggestions on measures to'meet the optimization of LS Commercial Bank's value-added internal audit system from the aspects of understanding,auditing system,auditing methods and auditors,in order to provide more valuable decision-making reference in future market competition.It is hoped that the research in this paper can be used as a reference for promoting the practical application of value-added internal audit of commercial banks in China and realizing the value added of commercial banks.This paper starts from the internal audit system of LS Commercial Bank,conducts in-depth research on the internal value-added auditing system,and puts forward many feasible suggestions,so that its auditing system can be more scientific and standardized,and its internal management risks and control mechanisms exist.On the basis of comprehensive review and evaluation,we will provide targeted recommendations for the future management and business activities of commercial banks,and better assist commercial banks to realize value added under the new situation.