城市商业银行内部审计问题研究

On Problems in the Internal Audit of Urban Commercial Banks

城市商业银行是中国银行业的重要组成部分,为社会提供了优质的金融服务。随着金融体制的不断深化改革,城市商业银行的竞争越来越激烈。如何实现风险与收益的良好均衡,各城商行内部审计工作起着至关重要的作用。然而,受到内审体系不完善、范围狭窄、技术发展落后、审计人员素质不高、内审部门缺乏与其他部门的沟通等方面因素的影响,城市商业银行的内部审计的水平仍比较落后,必须从以上几个方面入手,切实提高内部审计水平,降低运营风险。

As an important group of China's banking, urban commercial banks have provided financing service of high quality to the society. As the reform of China's financing system continually carries on, competition among urban commercial banks are becoming intense. The internal audit in every urban commercial bank plays a crucial role in balancing risks and benefits. However, their internal audit still remains a relatively low level resulting from such problems as imperfect internal audit system, narrow auditing scope, outdated technical means, auditors' poor quality, insufficient communication between internal audit department and other departments, etc. Countermeasures should be taken in light of these problems so as to enhance internal audit level and lower operation risks.