论商业银行内部审计机制的构建

On the Construction of Commercial Bank's Internal Audit System

面临 WTO,商业银行的竞争将日益激烈 ,其经营风险也会逐渐积聚 ,而商业银行内部审计作为银行内部控制的重要组成部分将是商业银行拓展业务和防范经营风险的最现实的保障并对增强银行实力、有效防范和化解银行经营风险有着重要的作用。本文从构建商业银行内部审计机制的必要性入手 ,全面系统地论述商业银行内部审计的目标、内容、任务及组织机构的构建。

Facing with WTO,the competence between commercial banks has become more and more fierce.The operating risk accumulates day by day.While the internal audit as an important composition of the bank's internal control will become the most practical security system with which bank can expand business and prevent operating risk.It is very important in enhancing bank strength,effectively guarding against and removing operating risk.This article begins with the importance of constructing audit system, completely and systematically describing the object,content and task of commercial bank's intrenal audit and the construction of the orgnization structure.