Problems And Countermeasures On Internal Audit Project Of Bank A

Since the 21 st century,with the rapid changes in the world situation and market environment,all kinds of risks have become more complex.The domestic banking industry has started to explore for the pursuit of value diversity,which has prompted its internal audit to further change its orientation and objectives,and put forward higher requirements for the adaptability of audit activities.For the internal audit theorists and practitioners,how to more scientifically practice the audit process based on valueadded,effectively implement consulting internal audit projects,and then enhance the economic and social value of enterprises has become one of the current problems to be solved.As a case study of the above problems,this dissertation takes the real internal audit project--Bank A’s strategic transformation internal audit project,as a research case,and analyzes it from the five aspects of project background,implementation,existing problems,reasons and countermeasures based on the value-added theory.First of all,the development of internal auditing,the consulting function of internal auditting and the relevant literature of value-added internal auditing are sorted out;Secondly,according to the characteristics of consulting audit projects,the relationship between audit consultation and audit assurance is analyzed theoretically from the theory of fiduciary responsibility of audit activities,the theory of risk orientation and valueadded of internal audit,etc;Thirdly,it introduces the internal audit project of the case,including the specific situation of Bank A and its internal auditing,and the specific procedures for the implementation of the project;Further analyze the problems in the implementation of the internal audit project in terms of technical methods,audit focus,audit results,assessment and measurement and personnel echelon construction,and analyze the causes of these five types of project problems,and sort out the deep-seated reasons including unclear implementation of ideas and incomplete establishment of guarantee mechanism;Finally,this paper puts forward the enlightenment and suggestions applicable to the same kind of internal audit projects.As the personal calendar of the above-mentioned internal audit project,the author analyzes and reflects on the entire process of the internal audit project according to the value-added theory of internal auditing and its operation process.From the aspects of audit concept and basic safeguard measures,the author obtains the conclusions of establishing consulting audit toolbox,improving internal audit consulting function,clarifying the demands of project clients and stakeholders countermeasures on establishing factor integral system project evaluation system and paying attention to incentive audit of intellectual assets.The dissertation conclusion and project countermeasures of the provide advance ideas and reference significance for stateowned banks to improve the value-added internal audit system and implement the consulting internal audit project based on value-added in the stage of strategic transformation.