The Significance of Economic Responsibility Audit in the New Period

First of all, the purpose of internal audit of commercial banks is not clear enough. In fact, the main responsibility of the internal audit department of China Commercial Bank is to check and punish irregularities at the operational level. The work of the internal audit department is to stay in the post-event inspection, with less surprise audits and more advance notice. The follow-up audit is also in its infancy, and the daily supervision work has not yet started. In terms of working methods, only the problems that are examined and reflected to the leaders, without in-depth analysis and summary of the problems, can not play the health care role of internal audit. It can be seen that at present, the positioning of internal audit purpose of commercial banks in China is not clear enough, and it is still in a vague state. Secondly, the internal audit mode of commercial banks in China is not perfect enough. At present, the internal audit of commercial banks in China is basically in the transitional stage from account-based audit to system-based audit. Internal audit is based on all businesses and accounts, and mainly adopts detailed audit and sampling audit methods based on auditors' experience, which makes internal audit more random and scientific, resulting in high audit cost, long audit time and low audit efficiency. Commercial banks have a large amount of intermediary business, many assets and liabilities, complicated accounting data and related information, and frequent capital exchanges. In this case, if the internal audit of commercial banks still adopts traditional audit methods, it is very uneconomical. On the other hand, auditors pay too much attention to internal control, rely too much on the test of internal control and ignore other possible links of audit risk, so they can't effectively collect audit evidence from multiple channels such as organizational environment and history, and can't highlight audit key points. Third, the internal audit results of commercial banks have not been fully utilized. Although the audit system has been continuously reformed and the audit information is more smooth, the application of audit results has not been paid enough attention. For example, the internal audit department usually corrects or punishes the problems in the audit one by one, and lacks the systematic analysis, evaluation, rectification mechanism and research on the * * * problems. Many problems are found every year, which not only wastes human resources but also increases audit costs; On the other hand, the audited commercial banks lack the restraint mechanism to rectify the problems found in the audit. Under normal circumstances, the assessment of higher-level banks is mainly based on quantitative indicators, and there is no evaluation system for the overall assessment of operation and management, which leads to the neglect of the warning role of internal audit by lower-level banks, and even the phenomenon of repeated investigations and repeated crimes; Third, the audit results are not used enough. At present, what can be used is limited to the routine on-site audit projects in the system, but there is a lack of accurate and comprehensive understanding of the artificial filtering phenomena such as untimely risk disclosure and easy handling of sensitive issues in the self-audit projects of subordinate banks, so it is difficult to truly implement audit recommendations from a more comprehensive perspective through information feedback. Third, broaden the thinking of the internal audit field of commercial banks. First of all, we should establish a people-oriented audit concept. As the main body of internal audit of commercial banks, internal auditors are the most direct, sustainable and valuable resources for auditing. In order to meet the needs of the new situation, auditors should take a long-term view, base themselves on the future, firmly establish the people-oriented concept, follow the law of human resources development and use, rationally develop, use and allocate audit human resources, ensure the quality and efficiency of internal audit work with high-quality and high-quality talents, and ensure the sustainable development of internal audit work of commercial banks with stable and sufficient talents. Secondly, it is necessary to rationally allocate and arrange auditors. With the development of the internal audit system reform of commercial banks and the strengthening of audit supervision functions, the contradiction between insufficient strength and heavy tasks, the contradiction between audit risks and audit responsibilities, and the contradiction between auditors' daily work and constantly updating and increasing knowledge are becoming more and more prominent. To solve these contradictions and problems, it is necessary to allocate auditors reasonably and scientifically. Seek truth from facts, adjust measures to local conditions, and scientifically and reasonably arrange audit projects and audit progress according to the current situation of auditors; Reasonable deployment, quantity before use, and reasonable arrangement of posts in combination with the characteristics and expertise of different auditors; Optimize the combination, dare to innovate, break the routine, promote the exchange of talents in different positions, and realize the dynamic management of auditors.