analysis of the role of internal audit in the risk management of commercial banks（分析内部审计的角色在商业银行的风险管理）.doc

Analysis of the role of internal audit in the risk management of commercial banks Abstract: With the deepening of the reform of the financial system and the risk of increasingly prominent, how to control and manage the risk of financial institutions has become an important issue facing modern bank managers. Internal audit can give an objective review of the organization’s overall risk management and evaluation, can guide the Bank’s risk strategy to prevent the control of excessive or insufficient defects can play a feedback role from the early warning function of the bank’s risk management. Keywords: commercial banks’ internal audit, risk management With the development of banking and market competition intensifies, banking risk increasing their survival and development are being seriously challenged, and the internal audit has an important position and role in the areas of risk management, internal control and corporate governance paper shallow discussion on internal audit’s role in risk management and how to play its role. Risk management of commercial banks For banks, the risk is the impact event may the bank achieve its strategic goals, behavior and environment, and the ability to adjust and manage this uncertainty is risk management. Risk management is not to eliminate risk, but uncertainty analysis of future results forecasts and thoughtful, to reduce the chance of making a wrong decision, to avoid the possibility of loss, increase the added value of the bank’s relative. Risk of many types of commercial banks, mainly in the following forms: credit risk, credit assets are the main assets of the banking sector in the current context of the implementation of a separate operation, it is the banking industry’s biggest profit project credit assets the level of quality is directly related with the bank to achieve business objectives. market risk, mainly non-standard due to stock market and financial market disorder caused by various risks, in