"With the environment of commercial bank becomes more and more complex,the risks of commercial banks are also increasing, good internal audit and internal control can effective management of risk. But, our country commercial bank internal control and internal audit, but there are limitations in many factors, which restrict the development of internal control and internal audit.Internal audit is an important part of internal control, is a special form of internal control. Bank internal audit can in the internal control in the design of internal control, banks take the formulation and revision of participation in major control procedures, internal control evaluation; supervise operation,internal control to provide management consulting role. Internal audit canimprove the commercial banks to establish and perfect the internal control of banks, and guard against and defuse the risks of banks, are of great significance to the commercial bank management, standardize the operation.Banks should improve the system of audit supervision of bank internal audit,strengthening the independence and authority, strengthen the bankingpersonnel management, training "internal control culture", and strive to improve the banks internal audit team and staff of professional quality andlevel, in order to strengthen the bank's internal audit work, to promote the management of internal control. This paper analyses the present situation ofour country commercial bank internal control and internal audit and problems.Puts forward how to play the role of internal audit in the construction of commercial bank internal control system of the countermeasures and suggestions. Starting from the concept and theory of commercial banksinternal control and internal audit of internal control of commercial banks,combined with the investigation and analysis of the present situation, carries on the thorough analysis to our country commercial bank internal control and internal audit problems and their causes, puts forward countermeasures to solve the problems of commercial banks' internal control and internal audit."
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