基于风险导向的商业银行内部审计分析

Analysis of Internal Audit in Commercial Banks Based on Risks Orientation

随着国民经济快速稳健发展,我国已经进入经济和金融发展的新常态,商业银行的风险不断加剧,基于风险导向的商业银行内部审计成为必然趋势,这对促进商业银行防控风险、提升价值及可持续发展都非常有益。本文对商业银行风险导向内部审计的影响因素进行了分析,并基于信息不对称理论和金融脆弱性理论,对商业银行审计的风险关注点进行了研究,最后为促进商业银行风险导向内部审计的良好实施提出相应保障措施。

With the rapid and steady development of national economy,China has entered the new normal of economic and financial development.Meanwhile,the increasing of commercial banks risk makes the risk-oriented internal audit becoming an inevitable trend,which is very beneficial to the risk prevention and control,value promotion and sustainable development of commercial banks.This paper analyzes the influencing factors of risk-oriented internal audit of commercial Banks,and studies the risk concerns of commercial bank audit based on information asymmetry theory and financial vulnerability theory.Finally,corresponding guarantee measures are put forward to promote the implementation of risk-oriented internal audit of commercial banks.