Research On Financial Audit Work Optimization Of Bank Of NB Based On Internal Control Perspective

In recent years,the state has maintained a high pressure on the anti-corruption work in the financial field,and the frequent occurrence of financial anti-corruption cases has exposed the imperfect financial compliance concept and internal control mechanism of some enterprises.The Ministry of Finance and the SASAC have also introduced a series of systems that require strengthening financial management of state-owned enterprises,improving the financial risk prevention and control system,and improving the financial audit system.At the same time,in the environment of continuous global economic recession,the competition of enterprises is intensifying,the internal and external uncertainties are increasing,and the profitability of enterprises is gradually declining.Enterprises have taken strengthening internal management and internal control as one of the effective means to improve competitiveness.In this context,how to strengthen the financial audit work and improve the internal control system of the enterprise has become a problem that managers cannot ignore.This paper takes Bank of NB as the research object.Through the method of literature reading and case study,it first expounds the background,significance,research content and current situation of the topic,focusing on financial audit and internal control theory.Secondly,it briefly describes the basic situation of Bank of NB and its financial management,and introduces the financial audit work of Bank of NB,mainly including three aspects: expense approval,salary approval and performance-related approval.Then,the five elements of COSO are used as the framework to analyze in detail the current financial audit work of Bank of NB,such as imperfect internal environment,in-depth risk assessment,inadequate control activities,imperfect information and communication mechanism,and inadequate internal supervision,and put forward feasible optimization suggestions one by one.Finally,it puts forward the implementation of the optimization plan from the three aspects of culture,system and capital,laying a strong foundation for the implementation of the optimization plan.It is hoped that through the research of this article,it will provide valuable opinions and suggestions for other enterprises to establish and improve the financial audit system.