The Research On Application Of Risk-oriented Internal Audit In Ls Bank

Since the 21st century,with the rapid developiment of cross-regional operation of urban commercial Banks,the scale of urban commercial Banks in China is expanding rapidly and the business types are becoming more and more complex and diverse.Howe ver,in the process of transformation and development,some urban eommercial Banks have always been in an operating state that emphasizes business,management,performance and internal control.As a result,the development of urban commercial Banks coexist with risks,and gradually expose many problems in risk management,internal control and risk management are facing severe tests.From the perspective of the external environment currently facing urban commercial banks in China,the domestic economic growth has slowed down and competition in existing industries has intensified.Affected by macroeconomic policies,especially environmental protection and high-pressure policies,the real economy is facing difficulties.The city's commercial banks are in a period of high risk of financial risks,and the current level of risk management of each cityks commercial banks does not match the status of their own rapid business development.How to further improve the level of internal management,rationally nmprove and develop internal audits scientifically plan and rationally use audit resources,and use the risk-oriented internal audit model as an importan t way to identify major internal risks of banks in a timely manner to realize banks Self-renovation and governance,so as to improve the quality and efficiency of banks and maintain high-quality operations,is an important issue facing commercial banks in cities under the current situation.The fundamental requirement for systemic risk.However,scholars at home and abroad are conducting risk-oriented internal audit research for state-owned banks or large joint-stock banks.Few scholars have researched the actual implementation of bank-oriented risk audits with special characteristics such as urban commercial banks.Based on the basic principles of risk-oriented internal audit,this article briefly explains its meaning,characteristics,and basic processes.Then,taking the city commercial bank of L city-LS Bank as the starting point,through conducting interviews,questionnaires,and analyzing internal audit cases in LS Bank,it focused on the current status of LS Bank's internal audit,and from the perspective of risk management.,Deeply explored the problems existing in the internal audit of LS Bank and the underlying reasons,and put forward corresponding perfect suggestions for the problems and causes,and finally established a risk-oriented internal audit framework and process for LS Bank,The results of risk-oriented internal audit are prospected,and it is hoped that it can provide some reference for other small and medium-sized city commercial banks to improve the risk-oriented internal audit system.