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Brief Analysis of the Present Situation and Countermeasures of the postal savings bank branches in the internal audit work

Author: WangLiXia From: www.yourpaper.net Posted: 2010-07-08 12:59:21 Read:
Postal Savings Bank of China has been formally established, the current balance of the scale in the domestic banking financial institutions in the fifth. How do the audit of the Postal Savings Bank City Branch has become an important issue to think of the banking supervision department and the internal audit department of the Postal Savings Bank.

, Postal Savings Bank City Branch of the status quo

Prior to the establishment of the postal savings banks, municipalities Post Office established Savings and Remittance Bureau, specializing in management of the postal savings business, not the establishment of a special audit department has inspectors chamber by the Savings and Remittance Bureau management. After the establishment of the postal savings bank, drawn up by the head office of the city branch of the agency and staffing plan calls for cities Branch to set Audit Department. The Audit Department is in charge of the City branch internal control and the operating activities, supervision and evaluation, implementation of the functions of the departments of the check and the postal agency postal savings bank business. Mainly responsible for municipal institutions doing business audit, financial audit, the outgoing audit, business inspection agency to carry out the implementation of the internal control evaluation and risk ratings. Audit department of a general manager, auditor and one another in accordance with the number of outlets, with a certain number of inspectors. Audit Department audit in accordance with the situation of Liaoning, inspectors implement centralized management system of the city line, the County Branch no audit departments and personnel. The Audit Department is equipped with special vehicles and laptops, enhance the timeliness of the audit, the audit work, mobility and effectiveness. The audit of the Ministry of Municipal Branch President or Vice President in charge of management relations, the audit department of the city branch of the corresponding audit department of the provincial branch.

Second, there is a problem

1, the internal audit is difficult to maintain a relative independence, to some extent, affect the audit results
The relative independence of the internal audit followed a basic principle. From the experience of foreign banks, the internal audit department often is directly responsible to the board of directors, rather than those of the administration, the internal audit department to implement audit without management interference task, you can be free to report audit findings and evaluation of the audited entity, will not be affected by the interference of the management. From my line, the audit department under the leadership of the municipalities line, is difficult to maintain the relative independence of the audit department, to some extent affect the audit results.
2, the audit team is relatively new, the majority of audit experience in business less able
The internal audit is a policy covers a wide range of work, internal audit staff is not only familiar with the relevant business knowledge, but also know how knowledge of accounting, auditing and legal knowledge, must also master computer knowledge, and has strong comprehensive analysis ability and writing skills. Postal Savings Bank has just set up, just set up internal audit department, and the establishment of a joint and auditing department, the original and not a special postal savings internal audit department, the audit staff inspectors, savings, remittances accounting or other personnel as difficult to look at The sub the professional skills necessary to master the internal audit staff, and difficult to adapt to the needs of the internal audit of the Postal Savings Bank under the new situation. From the actual situation of the Postal Savings Bank, due to the formation of the needs of the department, the loss of the original inspectors more serious, some relatively good inspector is promoted to a more important post, to some extent, reduce the quality of the audit work.
3, the bank employees in internal control thinking more indifferent, makes the audit more difficult, the effect dropped
Postal Savings Bank has just set up the barrier line legal compliance awareness is still lacking, and the construction of a culture of compliance is still in its infancy. Performance in compliance management awareness of all staff, a lack of understanding of the relevant laws and regulations, did not pay full attention to the business of the day-to-day management and new business compliance. Some officers believe the savings and remittance of funds security barrier auditors and inspectors, various business positions, and business management positions, accounting positions internal control awareness indifferent to the problems raised by the audit department can not be effective rectification, to some extent, affect the audit results.
4, the postal savings outlets scattered wide geographical distribution, difficulty increased audit work and audit costs
Postal savings outlets over a wide range, widely distributed in urban and rural areas, which is to the advantage of the postal savings. This feature from the audit point of view, it is also the difficulty of the audit. Although special vehicles equipped with the inspectors, but sometimes powerless to audit and inspection costs, bring more heavy financial burden to the Postal Savings Bank.
5, the increasingly prominent contradiction of the audit department management system and network management system to increase the operational audit of the difficulty
After the establishment of the Postal Savings Bank, the audit department is managed by the bank. Management system from the network point of view, the two types of outlets of a class of outlets owned by Bank management, accounting for about 10% of the total number of outlets, a lower proportion; Agent locations owned by the Post Office management. And the the barrier portion outlets operational audit (the inspectors check) work by the postal savings bank audit department is responsible for. Management system audit and audit department makes both contradictions have become increasingly prominent, increase the difficulty of operational audit.
6, the bank employees professional quality is relatively low, and the needs of the development of the banking difficult to adapt to the audit work harder
Postal Savings Bank has just been established, the original post office savings, remittances department staff and part of the postal workers. The whole situation, the professional quality is relatively low, difficult to adapt to the development needs of the banking industry, making the audit work harder.
, High-risk business personnel to configure and reality with contradictions especially difficult to implement tiered authorization system, hidden huge potential risks
Banking is a business risk industry, most of the business needs of the implementation of a system of hierarchical authority between staff at all levels conscientiously perform their duties, mutual restraint, to ensure the healthy and stable development of the various businesses. I line the current actual situation, taking into account the larger personnel costs and other reasons, the majority of jobs is difficult with the full in accordance with the business requirements personnel, the only way to solve the problems of the business operation to take part-time authorization system is difficult to be truly implemented, will undoubtedly Reserve Meeting funds bring large potential risks. Third, to strengthen the Postal Savings Bank City Branch audit countermeasures

1, the human resources integration, strengthening the audit forces
According to the actual situation of a postal savings bank audit department audit staff and inspectors, combined with the actual needs, through the survival of the fittest, the inspectors appropriate compression preparation, the original inspectors transition into the auditors, to achieve the integration of human resources, enrich audit force, inspectors check the operational audit, financial audit, operational responsibility audit audit project fully combined into the day-to-day audit work.
2, to optimize audit management system, the implementation of the unified management of the barrier provincial audit staff, relatively independent auditors
Unified management of the audit department of the provincial branch of the municipalities branch auditors take stationed system, municipalities audit staff personnel relations, wage relations was placed under the management of the provincial branch. Thereby increasing the provincial branch audit staffing, a trial under the implementation of enhanced audit efforts. Relatively independent for the audit of the city line, in terms of the audit department, reporting directly to the provincial branch from City branch from interference, can fully reflect the audit findings and judgments.
3, enhanced training, and continuously improve the overall quality and level of audit team
Bank audit team just formed, and the majority of staff have not previously worked in the audit, and therefore strengthen the training, improve the quality of the audit staff, is to raise the level of my line of work of internal audit, and play a key internal audit function. Auditors in order to improve the overall quality of the audit team, mobilize learning studying business actively resistance should gradually strengthen the audit staff training work to strengthen the training of auditors auditing, accounting, business, computer knowledge of, and comprehensively improve the auditor's integrated business qualities to adapt the evolving needs of the bank's internal audit. Only the professional quality and raise the level of the bank audit team and staff, the level of internal audit in order to improve.
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