Research On The Problems And Countermeasures Of Anti-money Laundering Internal Audit Work In Commercial Banks

To carry out anti-money laundering efficiently is of great significance to the healthy and orderly development of national social economy.Commercial banks may become the main channel of money laundering,so they have the obligation to undertake the responsibility of anti-money laundering and ensure and maintain the healthy development of the financial system.In terms of management,commercial banks should establish and improve anti-money laundering related business systems and management norms to curb money laundering and financial and legal risks brought by money laundering to financial institutions.However,at present,the effectiveness of commercial banks’ anti-money laundering work needs to be strengthened,and the related management problems need to be sorted out and considered.In particular,the sorting out and countermeasures of relevant problems in the anti-money laundering internal audit work of commercial banks can help optimize the quality and efficiency of commercial banks’ anti-money laundering work.Research from the perspective of internal audit work,based on commercial Banks anti-money laundering internal audit system of related theory and practice,combing the function of commercial Banks anti-money laundering auditing positioning,workflow,such key links as internal assessment,and comparative analysis of state-owned Banks and rural commercial bank anti-money laundering work of internal audit,presents a bank’s present situation and existing problems of the internal audit work.The research focuses on selecting J Bank as a typical case to sort out the status quo of its anti-money laundering internal audit work.Then,in the form of questionnaire,the problems and causes of J Bank’s anti-money laundering internal audit are deeply investigated.Finally,countermeasures and suggestions are put forward to optimize the anti-money laundering internal audit work of J Bank.Firstly,from the perspective of the industry as a whole,the anti-money laundering management system of China’s commercial banks is in a perfect stage,and the internal audit work in this stage plays an important role in anti-money laundering management,but there are deficiencies in system construction and practical operation.Second,J bank anti-money laundering has played a positive role of internal audit work at the same time,there is also a problem,it is necessary to reform its include: money laundering related system design and operation management needs to be optimized,lack of performance incentive mechanism of internal audit,the audit team and poor ability,audit practice level remains to be improved,the audit results using also does not reach the designated position,etc.;Thirdly,the results of the questionnaire survey show that the current problems of internal audit mainly come from the following aspects: insufficient attention paid by the management to the anti-money laundering internal audit,inadequate follow-up rectification and supervision,and weak performance of auditors in informatization and innovative audit methods.Research and put forward targeted countermeasures and suggestions: first,improve the system and mechanism construction,optimize the status and role of internal audit in the anti-money laundering operation process,and refine the system design related to internal audit;Second,consolidate the construction of anti-money laundering internal audit personnel,improve the completeness of audit resources and high efficiency of input;Thirdly,strengthen the operation level of anti-money laundering audit practice,strengthen the application of digital audit and optimize audit strategy;Fourth,improve the application of audit results,highlight the authority of internal audit,and constantly improve the management quality and efficiency of anti-money laundering internal audit.This paper analyzes and summarizes the current situation and deficiencies of anti-money laundering internal audit of commercial banks from the industry level and case level of commercial banks.The research results are expected to help commercial banks optimize the internal audit work of anti-money laundering,and provide a certain reference for the effective implementation of anti-money laundering.