The role of audit in commercial banks, briefly describes the process of internal audit in commercial

Answer]: The audit process refers to the whole process of the auditor to complete an audit work. A complete audit process is often divided into four stages: planning, on-site inspection, reporting, and follow-up.

1) Audit plan. The audit plan includes a comprehensive risk analysis, with the aim of identifying the most risky business products as the object of this audit. Business process inspection, that is, to understand the business operation process and corresponding risk control settings of the selected object after the audit object is selected; Individual risk analysis refers to the auditor's assessment of the effectiveness, adequacy and appropriateness of internal controls for all risk points based on the business process diagram.

2) On-site inspection. The on-site inspection is the stage to obtain evidence of the reliability of internal controls at each risk point. There are two ways to obtain evidence: compliance testing and substance testing.

The last part of the on-site inspection is to communicate the problems found in the inspection with the relevant personnel of the audited unit, which is actually the last verification of the problems found in the audit.

3) Audit report. The audit report stage is the process of evaluating the problems found in the audit and forming audit opinions and suggestions, and the final result is that the audit report is not in hand. The audit report should be issued as soon as possible after the completion of the audit so as not to affect the timeliness of the audit.

4) Follow up. The purpose of the follow-up stage is to check whether the audit recommendations have been effectively implemented, and to evaluate the effectiveness of the implementation of the recommendations, so as to ensure that the audit recommendations can become specific measures for internal control and that the audit can play a real role.

Audit. Audit is inspection and inspection; The audit is audit, verification, and verification, and the synthetic interpretation is the audit number and the audit is actually there. In short, audit means audit and audit.

The traditional term for auditing in banks is called auditing. Auditing and auditing basically mean the same thing, which refers to the supervision and inspection of economic activities, and refers to the laws and regulations of the country.

and financial policies, policies and regulations.

Based on modern control theory, combined with banking.

The characteristics of the operation, the financial activities and economic benefits of their own business activities, to judge the reasonableness, clarity and integrity of the business, financial and other activities.

Bank audit is an indispensable task in the operation and management activities of the whole bank, and is an important guarantee for the smooth operation of the bank's business.

The scope of bank audit includes all banking operations and bank management activities. Specifically, there are the following aspects:

1. Audit of assets and liabilities.

For the expected plan and actual scale of assets and liabilities, the structure and trend of assets and liabilities, the stability of liabilities, and the security of assets. The number and repayment of loans, the composition of transactions and the borrowing of funds.

quantity, the amount and composition of capital, etc.

2. Accounting audit.

Accounting audit includes accounting system and accounting subjects.

Accounting accounts, accounting vouchers and accounting statements.

Settlement account qualifications, settlement methods and settlement disciplines, bank transactions and clearing, business errors and doubtful debts.

Wait. 3. Cash cashier audit.

Cash Cashier Audit'Including cashier issuance system, treasury management, cash receipt, payment and delivery, gold and silver exchange and distribution, currency issuance and withdrawal, issuance and transfer, loss of coupons destruction, enterprise cash and salary management, cashier's long and short money, etc.

4. Financial service audit.

Financial services audit includes the rules and procedures, charging standards, eye service quality and equipment of trust, leasing, insurance, custody, consulting and other businesses.

5. Financial revenue and expenditure audit.

The audit of financial revenue and expenditure includes the financial budget and its implementation, the economic accounting system, the income and expenditure, the treatment of profit or loss, the use of internal funds, and fixed assets.

Acquisition, construction and transfer, depreciation, verification and scrapping, etc.

6. Personnel and welfare audit.

Personnel and benefits audits include staffing.

Salary amounts and wage standards, allowances, subsidies and bonuses, labor protection, employee benefits, work rewards and punishments, staffing and personnel mobility. dismissal, dismissal, personnel punishment, etc.

7. Horizontal contact audit.

Horizontal liaison audits include bank-enterprise relationships and collaborative arrangements, bank-enterprise transactions, major economic disputes, and non-business economic relations. Wait.

The role of financial audit in different social systems is different. Under the capitalist system, financial capitalists timely reveal the shortcomings of their internal management by checking and preventing defects in their own finances and businesses, and then take measures to make them invincible in the competition. In China, through auditing the business activities and financial activities of financial institutions, the financial audit department corrects violations of rules and disciplines, protects their legitimate interests, and at the same time feeds back the implementation of national financial policies by financial institutions to the decision-making organs, and puts forward suggestions for improving the policies, so as to serve the leadership in decision-making.

Financial audit is a form of economic re-supervision and is in a high-level position. Its characteristics are mainly the characteristics of bank auditing, which has three aspects: The audit supervision objects are multifaceted and wide-ranging.

The task of auditing and supervision is heavy, the task of auditing foreign banks is to protect the interests of depositors and avoid financial crises, and China's financial auditing is to maintain the seriousness of the country's financial policies, that is, to serve the implementation of the monetary policy of the first bank, and to promote the healthy development of the financial industry. The requirements for audit supervision are high, which is mainly determined by the comprehensiveness of financial auditing. Auditors should be in contact with all aspects of financial business, and a large number of problems found should be dealt with in different categories, requiring audit cadres to have comprehensive knowledge of financial business and a high level of policy.

It refers to economic activities such as the issuance, circulation and withdrawal of currency, the issuance and recovery of loans, the deposit and withdrawal of deposits, and the exchange of exchange.

gold, funds; Integration, integration; Finance can also be understood as the integration of funds. Ancient and modern, Chinese and foreign, **, because of its indestructible, highly plastic, relative scarcity, infinite separability, homogeneity and bright color and other characteristics, has become one of the most ideal representatives, storage, stabilizers and medium of exchange of economic value, and therefore has become the object of the world's love and pursuit.

At one time, it became the only medium in the world. In the era of barter economy, merchants could only trade with each other and barter, so human economic activities were greatly restricted. In the era of the gold standard economy, value and wealth are based on real assets - **, and this objective physical method is very conducive to the stable development of the global economy.

However, as a carrier of value circulation, the disadvantages of the inconvenient physical conditions such as handling, carrying, and conversion make it give way to more flexible paper money (currency). Today, the monetary economy has not only long replaced the primitive barter economy, but has also covered the gold standard. While the monetary economy has brought unprecedented economic freedom to mankind, it has also brought many troubles and problems to mankind, such as the imbalance of the world and the disunity of values.

1. Inflation, currency devaluation, economic development ups and downs, etc. One of the important macro factors that triggered the global financial crisis was the global imbalance.

The original intention of moving away from the gold standard was to achieve economic freedom and stable development, however, today it is counterproductive. In today's diversified currency, the amount of "gold" in modern finance is getting smaller and smaller, but its connotation, role and risk are getting wider and larger, and have penetrated into every corner of society and everyone's life.