关于农商银行内部审计模式创新的思考

Reflections on the Innovation of Internal Audit Model in Rural Commercial Banks

本文通过对新形势下农商银行内部审计地位及作用进行分析,剖析农商行审计履职受制于风险管理框架不扎实、查漏补缺式审计仍然占主导、审计人员专业水平不足、内部审计结果未能得到重视等困境,并从建立风险联动监督、创新审计方式、运用系统支持强化结果应用、审计队伍建设等提出相关建议,充分发挥第三道防线的推动作用,助力组织发展稳中求进。

The paper analyzes the status and roles of internal audit in rural commercial banks in the new situation.Rural commercial banks have difficulties in fulfilling their audit duties,such as the lack of a solid risk management framework,the dominant role of leak detection and filling audit,the insufficient professional level of auditors,and the failure to prioritize internal audit results.Relevant suggestions are proposed from the perspectives of risk linkage supervision,innovative audit methods,system support to strengthen the application of results,and the construction of audit teams,give full play to the role of the third line defense to help the organization develop steadily and strive for progress.