经济新常态下商业银行内部审计策略调整浅探

Research on Internal Audit Strategy Adjustment of Commercial Banks under the New Normal Economy

经济新常态下,商业银行所处社会经济与内部营运环境变化,以及内部审计履职需要,促使商业银行内部审计自身转型发展成为必然性。本文提出从实施现代内部审计、调整审计目标与方向、实施大数据审计、强化审计结果运用等方面落实内部审计策略转型,确保经济新常态下内部审计咨询、服务职能得到有效落实,促进商业银行经营目标与发展战略的成功转型。

Under the new normal of China＇ s economy, commercial banks face changes of social economy and internal operating environment, along with the need of internal audit performing duties. All these urge internal audit of commercial banks to change their road of development. The author proposes on implementing modem internal audit, adjusting audit goal and direction, carrying out big data audit, strengthening the application of audit results and so on, to realize internal audit strategy transform, ensure internal audit fulfill responsibility of consultation and service, pro- mote the successful transformation of the business objectives and development strategy of commercial banks.