| Commercial banks are one of the main forces supporting and guiding the development of the national economy and play a key role in the process of economic and social development.In recent years,under the negative influence of the global financial depression,the rapid development of commercial banks is threatened gradually,and the competition in the banking industry is intensified further.Effective internal audit is one of the important tasks of commercial bank management.The implementation of this task is of great significance to the development of commercial banks.In order to adapt to the development of social economy and meet the new requirements of commercial banks for internal audit work,the content and function of internal audit work are also evolving.At present,the internal audit based on modern risk orientation has become the main internal audit mode for enterprises,especially for the auditees with high debt ratio and high risks.For commercial banks,it can help commercial banks to avoid operational risks,improve asset level,help commercial banks to achieve strategic objectives and complete the value increment of bank assets.At present,China’s internal audit model based on modern risks is still in its initial stage from system construction to enterprise practice,and there are obvious imperfections.Especially in recent years,the economic situation at home and abroad is complicated and changeable,the trade friction between big countries has not been eased,and the pressure from all walks of life makes the competition between banks more intense.How to maximize the profits of enterprises has become the goal pursued by enterprises.In order to achieve this goal,we must put forward higher requirements for internal audit and introduce modern risk-oriented audit into the internal audit of commercial banks.In our country,the theoretical research on the internal audit of commercial banks based on modern risk orientation is still in its initial stage,and the research on its practice is even less.Based on this background,the research object of this paper has chosen the fast-developing city C commercial banks.Through studying and summarizing the relevant theories and practices of domestic and foreign scholars on internal audit,internal audit based on modern risk orientation,and internal audit of commercial banks,it has carried out specific research in combination with the situation of city C commercial banks.In the research process of this article,besides introducing the concrete application of modern risk-oriented audit in C city commercial banks,theauthor also makes research and analysis on its shortcomings,causes and suggestions,and uses the method of combining theoretical research and data analysis.This article has important reference value for the research on the application of modern risk-oriented audit in the internal audit of commercial banks.Based on the perspective of modern risk-oriented internal audit,this paper takes C City Commercial Bank as a case study and is divided into the following six parts for research:Part Ⅰ: Introduction.This paper introduces the research background and significance of the article,sorts out the domestic and foreign literature foundation,summarizes the research ideas of the article,sorts out the framework and puts forward the innovation points.Part Ⅱ: Theoretical Basis.Literature review,combined with the basic concept,connotation and characteristics,audit methods and procedures and its main concerns of the internal audit of commercial banks based on modern risk orientation.Part Ⅲ: Case introduction,put forward questions and reasons.This paper introduces the development of city C commercial banks and the current situation of internal audit implementation,and the audit risk points of city C commercial banks.Part Ⅳ: Analysis of problems and causes.This paper summarizes the problems existing in the internal audit of C city commercial banks,such as non-standard system,insufficient attention to risks and low efficiency of off-site audit,and summarizes the causes.Part Ⅴ: Put forward suggestions for improvement.It is suggested that city C commercial banks should strengthen and perfect the internal audit system,broaden the scope and depth of risk assessment,improve the matching degree between audit objectives and bank value-added objectives,and strengthen information construction in implementing the modern risk-oriented internal audit mode.Part Ⅵ: Conclusion and prospect.The conclusion of this paper is that the modern risk-oriented internal audit method is the only way for commercial banks to implement internal audit.Compared with other audit forms,it has obvious advantages.There is still a long way to go for commercial banks to implement the modern risk-oriented internal audit mode.There are obvious defects in the process of implementing the risk-oriented internal audit in C city commercial banks.It is still necessary to improve their own internal audit construction,improve audit efficiency and promote the value-added of banks.To sum up,this study found that the development of modern risk-oriented internal audit is the general trend.Compared with traditional internal audit forms,modern risk-oriented internal audit has obvious advantages,especially suitable for commercial banks with large business volume and high degree of information.At the same time,taking city C commercial banks as an example,in the process of implementing modern risk-oriented internal audit of commercial banks,it is necessary to perfect the system construction of internal audit,form a risk-oriented audit culture,take value increment as the goal,save the cost of internal audit and improve the effect of internal audit. |
