The Discussion On Internal Audit Of XG Agricultural And Commercial Bank's Interbank Financing Business

Banks have played an irreplaceable role in the economic development of the whole country.Since the reform and opening up,all kinds of banks have mushroomed.In recent years,the agricultural and Commercial Bank of China has also been developing vigorously under the good situation in this country.Many agricultural and commercial banks have developed from the simple agent savings business,most of them have developed from the countryside,and solved the fund problem for our farmers.Now the agricultural and Commercial Bank also keeps pace with the times,in not forgetting the original intention,serving the broad masses of farmers at the same time also constantly innovating business,learning from other commercial banks,to create conditions for their own profits.With the development and adjustment of market economy,the spread of interest rate between deposit and loan can not meet the needs of the survival and development of agricultural and Commercial Bank.However,it is urgent for the agricultural and commercial banks,which have accumulated a large amount of farmers'funds,to find a new way of investment when the loan growth rate slows down.The inter-bank financing business is a hot business among the banks in recent years,and the agricultural and Commercial Bank is not willing to be weak to participate in this business.Gradually,the agricultural and Commercial Bank has also gradually become the main participant and beneficiary of the inter-bank financial management business.Due to historical reasons,during the process of developing the inter-bank financial management business,the agricultural and commercial bank has continuously exposed its operational and management deficiencies Such as the professional level of personnel,management experience,risk prevention and control ability is poor,information acquisition is not timely,the entire process system can not keep up with the progress of business development.While enjoying the benefits,the agricultural and Commercial Bank should also pay attention to its risk control.As the main body of risk control,whether the Internal Audit Department can play its role ftully will influence the risk control of inter-bank financing business.The agricultural and Commercial Bank needs to find its own way of development on the basis of learning from advanced investment management experience,and find out the development direction and Law of the internal audit of the agricultural and Commercial Bank Promoting the healthy development of the internal audit of the inter-bank financing business of agricultural and commercial banks.Through the case analysis,this paper makes a systematic study on the internal audit of the inter-bank financing business of XG agricultural and commercial bank from five aspects.First,explain the background and significance of the research,the research status of related issues and research ideas,research content and research methods and other basic issues.Second,the introduction of agricultural and Commercial Bank of China inter-business financial business internal audit theory.This paper introduces the Connotation of the internal audit of the inter-bank financing business of the agricultural and Commercial Bank of China,including the concept of the internal audit of the inter-bank financing business of the agricultural and Commercial Bank of China and the objectives of the internal audit of the inter-bank financing business of the agricultural and Commercial Bank of China.Then it introduces the necessity and feasibility,characteristics and risks of the internal audit of the inter-bank financing business of agricultural and Commercial Bank,the audit contents,audit methods and audit procedures needed in the course of carrying out the audit And the emphasis is put on the implementation of agricultural and Commercial Bank of inter-business Financial Services Internal Audit Protection Mechanism.The paper further introduces the relevant theoretical basis,such as principal-agent theory,risk control theory,Information asymmetry theory,etc..Third,case study.The internal audit of XG agricultural and Commercial Bank's inter-bank financing business is introduced as an example This paper introduces in detail the situation of XG agricultural and Commercial Bank and its inter-bank financial management business,the basic situation of the internal audit of agricultural and commercial bank,including the organizational structure,the quality of the personnel,the performance appraisal mechanism of the auditors,and the development of the internal audit of Agricultural and Commercial Bank's inter-bank financial management business,include the use of specific technical methods and audit content,through this part of the introduction to lead to the content of the following,this part is also the core content.Fourth,XG agricultural and Commercial Bank inter-business financial internal audit problems and reasons.Firstly,the paper introduces some problems,such as unreasonable organization structure of Internal Audit,unreasonable arrangement of internal audit staff,incomplete content of internal audit,backward audit technique and method,unreasonable performance appraisal mechanism of internal audit staff,etc..Secondly,we will conduct an analysis of the causes There are some factors such as agricultural and Commercial Bank of China pay less attention to the internal audit of inter-bank financial management,the internal audit system of inter-bank financial management is not perfect,the implementation of the family avoidance system is not strict,and the technical methods of the internal audit of inter-bank financial management are backward.Fifth,the countermeasure suggestion and conclusion.Put forward relevant countermeasure and suggestion,and sum up.According to the research of this paper,at present,the internal audit of the inter-bank financial management business of agricultural and Commercial Bank has some defects,such as unreasonable organization structure of the Internal Audit,unreasonable arrangement of the personnel carrying out the internal audit work,incomplete contents of the internal audit,backward audit techniques and methods,unreasonable performance appraisal mechanism of the internal audit personnel,etc.The internal auditing system of the inter-bank financing business of the agricultural and Commercial Bank of China needs to be perfected.On this basis,this paper focuses on four aspects:strengthening personnel management,improving the independence of internal audit,perfecting the internal audit system of the inter-bank financial management business,and improving the internal audit techniques and methods of the inter-bank financial management business of the agricultural and Commercial Bank This paper puts forward a set of reasonable suggestions on the internal audit of the inter-bank financing business of agricultural and Commercial Bank of China.The agricultural and commercial bank may selectively combine the actual business development and the audit development situation,carry on the self-examination to own internal audit work,from the point of view of perfecting audit system,personnel management,business training and risk control,this paper sums up the proper operation mode so that effective internal audit risk control can protect the high-speed development of inter-trade financial management business.