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摘要



在农村商业银行的内部审计中，职业精神和专业能力是推动审计取得成功的重要组成部分。本文着重从职业精神和专业能力这两个方面出发，研究内部审计人员如何促进审计质量提升、推动组织高质量发展。文章首先介绍了内部审计职业精神的本质与内涵、塑造和培育内部审计职业精神的途径和方式；然后结合农村商业银行实际，分析农村商业银行内部审计人员专业能力包含的主要内容，探讨提升内部审计人员专业能力的途径和方法；最后，介绍了构建内部审计人员职业精神和专业能力的评价考核体系，以期为农村商业银行的审计工作提供有力支撑。



关键词：内部审计  职业精神 专业能力 评价考核  农村商业银行


（中文5491字）

Research on Professional Spirit and Professional Ability of Internal Auditing

Abstract

In the internal audit of rural commercial banks, professional spirit and professional ability are important parts to promote the success of audit. This paper focuses on the two aspects of professional spirit and professional ability, and studies how to promote audit quality and high-quality development of the organization. Firstly, this article introduces the essence and connotation of the internal audit profession spirit, and the ways and methods to shape and cultivate the internal audit profession spirit. Then, combining with the actual situation of rural commercial banks, the main contents of professional ability of internal audit personnel of rural commercial banks are analyzed, and the ways and methods to enhance professional ability of internal audit personnel are discussed. Finally, the construction of evaluation and assessment system of professional spirit and professional ability of internal audit personnel is introduced, so as to provide strong support for the audit work of rural commercial banks.

Keywords: Internal audit; Professional spirit; Professional ability; Evaluation and assessment; Rural commercial banks

1 Introduction

With the rapid development of China's economy, the internal audit work of commercial banks is becoming more and more important, which also puts forward higher requirements on the professionalism of internal auditors. In recent years, the internal audit work of rural commercial banks has become the mainstay of the economic development in those areas. The implementation of professional spirit and professional capability is the basis for the success and development of audit. The internal audit personnel should not only have the basic theory of audit, but also possess the professional spirit and necessary professional ability. This paper probes into the professional spirit and professional ability of internal auditor personnel to promote the audit quality of rural commercial banks.

2 Professional Spirit of Internal Auditing

2.1 Professional Spirit Essential and Connotation of Internal Auditing

In accordance with the "Internal Audit Standard", the professional spirit of internal audit should reflect the consistency of thought, attitude and action. It requires internal auditor personnel to have business ethics and professional morals, be strict in discipline, respect the law, be responsible, and treat all social stakeholders fairly. It is related to the attitude of internal audit personnel towards their work, the ways and means of people-oriented management, and the professional ethics and professional attitude when executing their work. It is an invisible spiritual symbol that internal audit personnel should possess.

2.2 Ways and Methods to Shape and Cultivate Internal Audit Professional Spirit

The internal auditors should possess the professional spirit of integrity, commitment, accuracy, objectivity, and confidentiality. In order to cultivate the professional spirit of internal auditors, the following methods should be adopted:

（1） Strengthen the study and publicity of the professional spirit of internal auditing. The executives and internal audit personnel of the rural commercial bank should fully understand the essential and connotation of the professional spirit of internal auditing, and apply it to their work.

（2） Cultivate the professional spirit by training and competition. It is necessary to establish a professional spirit development system for internal auditing personnel, and train the professional spirit of auditing personnel by applying professional knowledge training, auditing skills training and internal auditing case competition.

（3） Use awards and punishment to confirm the cultivation of the professional spirit. It is necessary to form a professional spirit evaluation system within the internal audit department, evaluate the professional spirit of internal audit personnel from the perspective of job performance, audit results, attitude of work and other aspects, and use awards and punishment to further improve the professional spirit of internal audit personnel.

3 Professional Ability of Rural Commercial Bank Internal Auditing Personnel

3.1 Contents of Professional Ability Of Internal Auditing Personnel

The professional ability of internal auditing personnel includes strategic thinking ability, professional knowledge ability, problem-solving ability, communication ability and team cooperation ability.

（1） Strategic thinking ability. The internal auditors should have the ability to think strategically, grasp the overall and future development of the bank, and be able to analyze and anticipate the risks.

（2） Professional knowledge ability. The internal auditors should have a deep understanding of the laws and regulations related to banking and finance, as well as the knowledge and skills of banking internal auditing and risk control.

（3） Problem-solving ability. The internal auditors should have the ability to identify, analyze and solve the problems, and independently handle the internal audit tasks.

（4） Communication ability. The internal auditors should have the ability to communicate effectively with the person in charge of the supervised enterprises, pay attention to the effects of communication, and coordinate the conflicts of the parties.

（5）Team cooperation ability. The internal auditors should have the ability to work in teams and cooperate with other members.

3.2 Ways and Methods to Enhance Professional Ability Of Internal Auditing Personnel

In order to enhance the professional ability of auditing personnel of rural commercial banks, the following measures should be taken continuously.

（1） Strengthen the system construction of professional ability of internal auditing personnel. It is necessary to strengthen the management of the professional ability training of internal auditing personnel, build a professional ability training system, and ensure the improvement of professional ability of internal audit personnel by training and management.

（2） Strengthen the internal audit personnel professional ability evaluation. The Rural Commercial Bank should evaluate the professional ability of internal audit personnel from the aspects of job performance, audit planning, implementation and evaluation, audit risk management and other aspects, and conduct continuous assessment on the improvement of the professional ability of internal audit personnel.

（3） Strengthen the professional ability of internal auditing personnel. Internal auditing personnel should make full use of various learning resources to reasonably arrange and enhance their professional ability, and strive to improve their professional skills through in-depth self-study and training.

（4） Cultivate senior internal auditing personnel. The Rural Commercial Bank should implement the system of identifying senior internal audit personnel, give these personnel job opportunities and improve their level of professional ability through job rotation and rotation.

（5） Let the internal auditor personnel serve as coaches and consultants. The Rural Commercial Bank should give full play to the role of the internal auditing personnel, let them be engaged in the work of guiding and consulting the operation, and use their professional knowledge and understanding to provide more support for the development of the bank.

4 Evaluation and Assessment system of Professional Spirit and Professional Ability of Internal Auditing Personnel

4.1 Building an Comprehensive Evaluation and Assessment System

The Rural Commercial Bank should build a comprehensive and scientific evaluation and assessment system to evaluate and assess the professional spirit and professional ability of internal audit personnel. It should consider multiple dimensions, break technical boundaries, apply comprehensive evaluation methods and holistic indicators, and evaluate the professional spirit and professional ability of internal auditor personnel based different aspects.

4.2 Forming Evaluation and Assessment System from the Perspective of Professional Spirit

The Rural Commercial Bank should form a professional spirit evaluation mechanism from the perspectives of harmonious team, sense of responsibility, rigorous style and respect for the law, and should introduce corresponding behavior indicators and assessment results in its assessment system.

4.3 Forming Evaluation and Assessment System from the Perspective of Professional Ability

The Rural Commercial Bank should set up its assessment system from the aspects of strategic thinking ability, professional knowledge ability, problem-solving ability, communication ability, team collaboration ability, and other abilities.

5 Conclusion

The professional spirit and professional ability of the internal auditor personnel of the rural commercial bank will promote the improvement of audit quality and the high-quality development of the bank. The internal auditor personnel should continue to improve their own professional spirit and professional ability, and strive to build an effective evaluation and assessment system of professional spirit and professional ability to provide strong support for the audit work of the rural commercial banks.

Reference

[1]Li Dong. On the professional development of internal auditors in rural commercial banks[J].Accounting Observer,2013(4):45-48. 

[2] Wei Peng. On the evaluation of the professionalism of internal auditors in rural commercial banks[J].Financial Theory and Practice,2015(3):44-49. 

[3] Mao Wei.Internal auditing and organization risk control[M].Beijing:China Financial Publishing House,2017. 

[4] Wang Xiaojun.Internal audit[M].Shanghai:East China University of Science and Technology Press,2016.