Research on the Internal Auditing of Commercial Banks Based on Corporate Governance

摘要

As an important component of self-control mechanism, the internal auditing plays an important role in commercial banks. There are many weaknesses in internal auditing of China's commercial banks, thereby affecting the internal auditing to function effectively. In this paper, from the corporate governance perspective, based on the analysis of on the problems existed in China's commercial banks, the basic ideas of how to reform the internal auditing of China's commercial banks is put forward.