Research On Bank Risk Management Audit Under The Background Of "Intrenet + Finance"

In recent years,Internet finance has rapidly achieved innovation and development through the Internet platform and has occupied an important position in the national financial industry.However,with the in-depth development of Internet finance,it has become increasingly difficult to monitor Internet financial risks.In 2015,the People's Bank of China and other 10 departments jointly issued the "Guiding Opinions on Promoting the Healthy Development of Internet Finance";on April 12,2016,the General Office of the State Council issued the "Implementation Plan for the Special Remediation of Internet Financial Risks";The Measures for the Administration of Anti-Money Laundering and Anti-Terrorism Financing of Internet Financial Institutions(Trial),which demonstrates the country's determination to regulate Internet finance.At the same time,banks need to strengthen supervision at the Internet financial level,and need to strengthen the efficiency and effectiveness of banks in monitoring Internet financial risks through external and internal synergies.However,at present,banks do not pay much attention to the role of internal audit in monitoring Internet financial risks,making it difficult for banks to form a comprehensive Internet financial risk management system.In the context of "Internet + Finance",M Bank's Internet financial risk management audit is taken as an example.The literature research and case study method are used to study the bank's Internet financial risk management audit.At the same time,according to the problems and shortcomings of M Bank's Internet financial risk management audit,this paper proposes to optimize the bank's Internet financial risk management audit,and provides ideas for banks to effectively control Internet financial risks and promote banks' Internet transformation.First of all,this paper sorts out the literature on Internet finance,risk management audit and Internet financial risk management audit to clarify the development status of Internet financial risk management audit.Secondly,this paper summarizes and analyzes the theory related to Internet financial risk management audit,as the theoretical basis for the subsequent study of M Bank specific cases.Then,this paper proposes a banking internet financial risk management audit framework.Finally,this paper analyzes the specific case of M Bank and proposes the bank Internet financial risk management audit,which can be optimized from the aspects of improving the bank's Internet financial risk management audit system and strengthening the linkage between peers.The innovation of this paper is to combine risk management audit with bank internet finance,study the development status of internet financial risk management audit under the background of “Internet + finance”,and analyze the shortcomings of banks in Internet financial risk management audit.The bank itself and the two perspectives between the bank and the peers propose optimization measures for the bank's Internet financial risk management audit.