analysis of commercial banks management consulting audit of the three main content（分析商业银行审计管理咨询的三个主要内容）.docVIP

Analysis of commercial banks management consulting audit of the three main content Abstract: With China’s commercial banks to optimize corporate governance and internal audit system reform, the parties face internal audit to provide better services to put forward higher requirements, internal audit in doing compliance audits based on the expansion advisory function is the trend this paper to carry out internal audit of commercial banks should seize the management consulting audit analysis of the three main elements, the corresponding audit method to explore the expansion of commercial banks, management consulting audit of internal audit a better way. Keywords: commercial banks, management consulting internal audit Value-added management consulting audit is the audit work it is the auditor to facilitate banks to improve risk management and improved control for a particular organization, operations, products, processes and management aspects of the organization audit or audit investigation, and provide analysis, advice, consultation or training services, which aims to promote business development, improve management, increase business value. With commercial banks gradually improved corporate governance structure, the internal audit of the higher demand, many of our internal audit of commercial banks have begun to try to audit the management consulting. Bank management consulting content of the audit, both gains and losses and other business assets and liabilities comprehensive audit of business, but also including management responsibilities, management efficiency and management practices of the management audit, internal control management system also includes a comprehensive evaluation, mainly for internal control audit, assuming economic responsibility audit, a comprehensive management audit, etc. Therefore, commercial banks to carry out the audit management consulting, should focus attention to the following three aspects of management audit: