Construction And Application Of Internal Audit Evaluation Index System Of Agricultural Development Bank

Agricultural Development Bank(hereinafter referred to as the Agricultural Development Bank)in the realization of the party and the state's policy requirements to increase the "three rural" support efforts to increase the amount of credit investment in rural public welfare infrastructure,grain and cotton pouring industry,weak Quality industry and other aspects of the country's policy support for the further development of agricultural development has brought opportunities,but also brought challenges.As the credit into the object of public welfare and most of the losses can be financed by the government,resulting in further increase in credit risk.The internal audit as an effective means of supervision and evaluation and service,to improve the agricultural management of corporate governance,to prevent and resolve operational risks,improve operational efficiency is of great significance.Analysis of the status of internal audit of agricultural development,we can see that the internal audit of the Agricultural Bank of China,like most commercial banks,still adopts the practice of traditional credit and financial audit.As the Agricultural Development Bank in the course of business will not only face a common market risk,moral hazard,there are special policy risks,so the internal audit can not use the current practice.The internal audit of the internal audit staff has the following problems: the internal audit personnel lack of standardized standards,the credit supervision measures are not reasonable,the information means of audit means is not enough,the independence of the internal audit needs to be improved,the function is not accurate enough,so it can not play the internal The validity of the audit.Based on the theory of internal control and internal audit of commercial banks,this paper uses the Balanced Scorecard and relevant internal control theory knowledge to establish an internal audit evaluation index system suitable for the special nature of agricultural development bank,combined with the characteristics of agricultural development,business and management.The This index system analyzes the factors influencing the quality of internal audit from the four dimensions of qualification and growth,credit,finance and customer,and analyzes the factors that affect the quality of internal audit.The index weight is determined by AHP and the internal audit is calculated by fuzzy comprehensive evaluation method The use of scoring,and to determine the level of internal audit quality,of which the Agricultural Development Bank XX branch as an example to use the internal audit of the internal audit quality of the general,there are some problems.Finally,combined with the actual situation of the Agricultural Development Bank to give the following optimization measures,such as improving the access assessment mechanism to expand the scope of staff training;optimize the credit regulatory measures,risk classification assessment;combined with on-site audit and off-site audit audit;Financial "as" value-added "audit,in order to improve the quality of internal audit of agricultural development,reduce operational risk.