试析内部审计在商业银行风险管理中的作用

On Roles f Internal Audit in Risk Management of Commercial Banks

目前,随着金融体制改革的日益深化和风险的日益突出,如何控制和管理金融机构风险已成为现代银行管理者面临的重要课题。内部审计能够客观地对组织整体的风险管理进行审查与评价;能够指导银行的风险策略,防止控制过度或不足的缺陷;能够发挥反馈作用,对银行的风险管理起预警功能。

Nowadays, with the deepening of financial system reform and increasing in risks, how to control and manage financial institution risk constitutes an important task to management of modern banks. Internal audit plays a more and more important role in the view of connotations of risk management and its position becomes so significant in risk management that is irreplaceable from the perspective of its development trend. The paper analyzes risk management of commercial banks, explores the role of internal audit in risk management and advances measures to guarantee its implementation in risk management.