浅谈商业银行贷款业务内控中的主要违规问题及审计对策

Discussion on the Violating Problems of Loans in Internal Controls at Commercial Bank and Audit Countermeasures

金融审计作为审计监督的一项重要工作,对促进加强金融管理,防范和化解金融风险方面发挥了重要的作用。面对目前商业银行贷款业务运行过程中存在着的诸多问题,应采取积极有效的审计对策加以风险防范,以期不断加大审计监督力度,提高商业银行自身的管理水平和防范金融风险的能力,适应激烈的国际竞争需要。

As an important task to audit supervision, financial the audit has played an important role in promoting financial management, guarding against and defusing financial risks. In the face of the numerous problems in operating the commercial bank loans, positive and effective audit eountermeasures should be taken to prevent the risks. This essay aims at main violation in audit thoughts, audit content and audit focus in internal controls in loans and hope to increase audit supervision,improve the self- management of commercial banks, guard against financial risks to meet the needs of the fierce international eompetition.