内部审计，是指客观独立地对银行经济活动、公司治理、风险管理及内部控 制进行监督、给以评价及提出建议，旨在促进银行稳健经营、完善治理和 增加价 值。伴随着经济金融进入新常态，监管要求出现新变化，为适应经济发展态势及 监管要求，农商银行构建了“一部六中心”，在新审计体系运行过程中，欧亿·体育（中国）有限公司审 计成为了 审计主导，内部审计被部分成员行所忽视，职能被弱化，事实上，内部 审计是完善内部控制、加强风险管理、提高经济效益的内在要求，在经营管理中 发挥着重要作用，是欧亿·体育（中国）有限公司 审计所不能替代的。 本文在阐述了商业银行内部审计的基本概念、职能作用、具体内容的基础上， 以J农商银行为例对其展开深入分析，介绍了J农商银行基本情况及现在内审所 处的环境背景——“一部六中心”已成立，详细了解其内部审计的现状，通过收 集内部审计调查问卷，分析总结了在“一部六中心”新审计体系下，J农商银行 内部审计运作中存 在的问题有：过度依赖欧亿·体育（中国）有限公司审计、内审的独立性偏弱、内部审 计力量不强、审计质量有待提高。同时，深入分析了造成此现状的制约因素包括 内审意识不够强、审计传导压力不 足，制度建设不完善、审计手段相对落后,岗 位履职不到位、培训奖惩落实不力，审计程序不规范、质量管理标准不一。本文 针对J农商银行内部审计中出现的上述问题，并根据 该行内部审计的实际情况， 就内部审计工作给出了一些改进建议，主要为提高内部审计重视程度，科学完善 内审制度建设，不断提升内审人员素质有助于营造内审工作的良好氛 围；严格实 施审计项目，不断拓展内审范围，积极打造智慧审计能够有效发挥内部审计的职 能作用；加强内审工作独立性，健全审计工作规制，建立监督联动机制可以不断 加强 内部审计的规范管理；强化审计成果运用，落实违规整改问责，优化审计流 程方法，建立质量约束机制有利于提升内部审计的工作质量。 本文研究的最终目的在于促进J农商银行 能够树立内部审计创新思维，健全 完善内审制度，强化内审职能作用，不断提高审计质量，有效助力J农商银行高 质量发展。 关键词：农商银行；内部审计；问题；优化建议 II Abstract Internal audit refers to the objective and independent supervision, evaluation and suggestions on the bank's economic activities, corporate governance, risk management and internal control, aiming at promoting the bank's steady operation, improving governance and increasing value.With the economic and financial entering the new normal, new changes in regulatory requirements have emerged. In order to adapt to the economic development trend and regulatory requirements, the Rural Commercial Bank has established " one department and six centers". During the operation of the new audit system, industry audit has become audit-leading, internal audit has been ignored by some member banks and its functions have been weakened. In fact, internal audit is an inherent need to improve internal control, strengthen risk management and improve economic benefits.It plays an important role in business management and cannot be replaced by industry audit. On the basis of expounding the basic concepts, functions and specific contents of internal audit of commercial banks, this paper takes J Rural Commercial Bank as an example to carry out an in-depth analysis of it, and introduces the basic situation of J Rural Commercial Bank and the current internal audit Environmental background-"one department and six centers " has been established. Learn more about the status quo of its internal audit. Through collecting internal audit questionnaires, analyze and summarize the internal audit operation of J Rural Commercial Bank under the new audit system of "one department and six centers " The existing problems are: excessive reliance on industry audits, weak internal audit independence, weak internal audit power, and audit quality and efficiency that need to be improved. At the same time, it analyzes in- depth the constraints that causes this situation, including insufficient internal audit awareness, insufficient audit transmission pressure, imperfect system construction, relatively backward audit methods, inadequate post performance, ineffective implementation of training rewards and punishments, irregular audit procedures, and quality Different management standards.In response to the above-mentioned problems in the internal audit of J Rural Commercial Bank, combined with the characteristics of Rural Commercial Bank’s internal governance structure, this article puts forward a series of specific improvement countermeasures and suggestions for internal audit, such as increasing the importance of internal audit , Scientifically improve the construction of the III internal audit system and continuously improve the quality of internal audit personnel will help create a good atmosphere for internal audit work; strictly implement audit projects, continuously expand the scope of internal audit, and actively build smart banks can effectively play the role of internal audit; strengthen the independence of internal audit, the improvement of audit work regulations, and the establishment of a supervisory linkage mechanism can continuously strengthen the standardized management of internal audit; strengthening the use of audit results, implementing accountability for rectification of violations, optimizing audit procedures and methods, and establishing a quality control mechanism are conducive to improving internal audit performance Work quality and efficiency. The research in this article aims to promote J Rural Commercial Bank to change its internal audit concept, improve the internal audit system, strengthen the role of internal audit functions, and continuously improve the audit quality, and effectively help J Rural Commercial Bank to develop with high quality. Key-words: Rural commercial bank;internal audit;problem; optimization suggestions IV 目录 1 导 论.............................................................. 1 1.1 研究背景 .................................................... 1 1.2 研究意义 .................................................... 1 1.2.1 学术价值............................................... 1 1.2.2 实践意 义............................................... 2 1.3 文献综述 .................................................... 2 1.3.1 内部审计及审计中心概念的研 究........................... 2 1.3.2 商业银行内部审计存在问题的研究......................... 3 1.3.3 商业银行内部审计优化建议的研究......................... 4 1.3.4 文献述评............................................... 4 1.4 研究内容与方法 .............................................. 5 1.4.1 研究内 容............................................... 5 1.4.2 研究方法............................................... 5 2 商业银行内部审计的理论基 础........................................ 7 2.1 商业银行内部审计的相关概念 .................................. 7 2.1.1 商业银行内部审计的定 义................................. 7 2.1.2 商业银行内部审计的特点................................. 7 2.2 商业银行内部审计的职能和作用 ................................ 8 2.2.1 商业银行内部审计的职能................................. 8 2.2.2 商业银行内部审计的作 用................................. 9 2.3 商业银行内审工作的具体内容 .................................. 9 2.3.1 商业银行内部审计的内容和准 则........................... 9 2.3.2 商业银行内部审计的组织体系............................ 10 2.3.3 商业银行内部审计的审计程序............................ 11 2.3.4 商业银行内部审计的质量管理与控制...................... 12 3 J农商银行“一部六中心”体系下内部审计现状 ....................... 13 3.1 J农商银行基本情 况.......................................... 13 3.1.1 J农商银行简介 ........................................ 13 3.1.2 J农商银行组织架构 .................................... 13 3.2 J农商银行审计架构.......................................... 13 3.2.1 组织体系概 况.......................................... 13 3.2.2 “一部六中心”的介绍.................................. 14 3.3 J农商银行内部审计的现 状.................................... 16 3.3.1 内审机构与“一部六中心”间的关联...................... 16 3.3.2 内部审计的基本概 况.................................... 16 3.3.3 内部审计职责和