Research On Internal Audit Of Gansu Wuwei Branch Of Postal Savings Bank

As the fifth largest state-owned commercial bank in China,China Postal Savings Bank has continuously improved the banking structure in China,helped small and medium-sized enterprises solve financing problems,actively supported “agriculture,rural areas and farmers”,positioned themselves to serve the community,and provided convenient and high-quality services to the people.It has been the commercial bank with the largest number of outlets in China.However,due to its extensive geographical operation and the special position of the rural market outlets,China Postal Savings has hidden a huge risk.Its operation is mainly reflected in credit and bills.It has been implicated in the bill risk case twice since the listing more than two years ago.The “Qiaoxing Debt Case” was followed by the “Wuwei Wenchang Road Sub-branch Bill Case”.It is precisely because the postal bank was established for a short period of time,and it is a commercial bank established on the basis of reforming the postal savings management system.Therefore,the bank itself has limited ability to manage and prevent financial risks.In addition,in recent years,the Postal Savings Bank has improved itself competitivenes,actively expand the customer market,and continuously develop new business,but the internal audit system that matches it is not perfect enough to be adapted to its business development.This paper takes the bill of the Gansu Wuwei Branch of the Postal Savings Bank as the research object,starting from the internal auditing perspective,and collecting and collating relevant literature,theoretical basis and other relevant materials at home and abroad,the current stage of the internal audit department caused by this bill case.Analyze the problems in the work.According to the case,the internal audit problems exposed by the postal storage Wuwei branch were found out,and the causes of the problem were mainly due to the small scope of internal audit,the backward implementation mode and implementation method,weak independence,and insufficient attention of the management to the internal audit.The low level of comprehensive quality of the audit staff has been very difficult for the internal audit work of the Wuwei Branch of the Postal Savings Bank to play its due value.Finally,in view of these issues,the paper considers the scope of the audit,the means of audit,theindependence of the audit,and the internal audit personnel quality and management concept change,the corresponding measures for improving the internal audit of branches are proposed.