CZ Commercial Bank Performance Audit Research

With the development of the national audit function to the performance audit and the financial system reform,the study of the performance audit for commercial Banks has become an important part of the national audit for performing the supervision function on commercial Banks.However,the theoretical research on performance audit is still insufficient in China.And the practice of audit for commercial Banks is in the exploration stage.The performance audit of commercial Banks,which is the demand of new normal economy,lacks scientific and systematic theoretical guidance.Commercial banks,which are important part of the financial system,play an important role in the process of financial reform.Strengthening the performance audit supervision of the national audit on commercial Banks can reduce the risks in the operation process of commercial Banks and improve the level of corporate governance of commercial Banks,promote the development of innovative business of commercial Banks,and promote the transformation and innovation of commercial Banks.This article selects CZ commercial bank performance audit project as a case study.This paper combines theoretical guidance with practical operation.This paper firstly analyzes the theories and concepts of performance audit and commercial bank audit.Then,according to the process of CZ commercial bank performance audit project,this paper elaborates the process and content in audit preparation,audit implementation and audit summary.In addition,this paper makes a detailed analysis on the implementation plan of CZ commercial bank performance audit project,the audit evaluation index system of CZ commercial bank,the method on organizing of this project and the audit risk control for this project.This study combines theory and reality to analyze the causes of the problems.Finally,according to the relevant theories of performance audit on commercial Banks,this paper puts forward feasible solutions to the deficiencies of CZ performance audit project.