摘要党的十九大把防范化解重大风险、精准脱贫、污染治理作为决胜全面建成小康社会的三大攻坚战，其中防范化解重大风险为首要战役，尤其是要守住不发生系统性金融风险的底线。商业银行作为现代经济发展的核心，无论是在金融体系还是居民日常生活中都占据重要地位，是宏观调控政策的重要杠杆，是资金活动的总枢纽。随着利率市场化改革的深入发展和国内外金融业的巨大变化，我国银行业发展境况和经营模式也发生了很大变化，发展机遇与风险挑战并存。近年来，我国不断深化金融体制改革，加快金融业对外开放的步伐，商业银行的规模也逐渐扩大，产品业务服务种类日趋复杂多样，大数据电子信息化转型已成必然趋势，增加新的发展机遇的同时也带来了新的挑战。风险导向内部审计适应新形势下的时代发展需要，受到国内外各行各业的推崇和赞可。虽然风险导向审计在我国实施已有一定周期，但由于起步较晚、经验不足，仍在实践中不断探索真正符合我国国情的审计方法和模式，在这一过程中不乏遇到困难和障碍，这就需要我们结合实际问题、分析具体原因，从而提出切实可行的解决方案。本文对A城市商业银行进行研究分析，按照三步走的战略深入银行内部分析解决问题，希望能为今后风险导向审计在我国商业银行发展过程中起到借鉴作用。本文在理论方面简要介绍了风险导向内部审计的相关概念及内涵，结合城市商业银行所处的外部环境和内在特点，分析得出其应用现状。围绕商业银行的具体实施可能引起的问题做了相应的分析，剖析了导致问题出现的真正原因，就银行风险导向内部审计的长远发展提出了个人的看法和建议。关键词：内部审计：现代风险导向：城市商业银行AbstractThe 19th CPC National Congress of the Party regards prevention and resolution of majorrisks,accurate poverty alleviation and pollution control as the three major battles to win andbuild a well-off society in an all-round way,among which prevention and resolution of majorrisks is the first battle,especially the bottom line of avoiding systemic financial risks.As the coreof modern economic development,commercial banks occupy an important position in both thefinancial system and the daily life of residents,are important levers of macro-control policies andthe overall hub of capital activities.With the further development of interest rate marketizationreform and the great changes of financial industry at home and abroad,the development situationand business model of China's banking industry have also changed greatly,and the developmentopportunities and risk challenges coexist.In recent years,China has continuously deepened thereform of the financial system,accelerated the pace of opening up the financial industry to theoutside world,the scale of commercial banks has gradually expanded,the types of products,business and services have become increasingly complex and diverse,big data electronicinformation transformation has become an inevitable trend,increasing new developmentopportunities but also bringing new challenges.The risk-oriented internal audit adapts to theneeds of the development of the times under the new situation and is praised and praised byvarious industries at home and abroad.Although the risk-oriented audit has been implemented inChina for a certain period,due to its late start and lack of experience,it is still in practice toexplore the audit methods and models that really accord with the national conditions of ourcountry,and there are many difficulties and obstacles in this process,which requires us tocombine practical problems and analyze specific reasons,so as to put forward practical solutions.According to the three-step strategy,this paper studies and analyzes the A city commercial banks,and tries to solve the problems deeply,hoping to provide the reference significance for the futurerisk-oriented audit application in our country bank.This paper focuses on the concept and connotation of risk-oriented internal audit andanalyzes with the external environment and internal characteristics of urban commercial banks,analyzes its application status.This paper analyzes the problems caused by the concreteimplementation of commercial banks,analyzes the real causes of the problems,and puts forwardpersonal views and suggestions on the long-term development of bank risk-oriented internalaudit.Key words:internal audit;modern risk orientation;city commercial bank目录1.1选题背景与意义1.2国内外文献综述1.3论文的结构及主要内容…1.4论文的研究方法.42风险导向内部审计相关理论…52.1风险导向内部审计的概念…52.2风险导向内部审计的特点52.3风险导向内部审计的理论基础…63A城市商业银行风险导向内部审计概况3.1A城市商业银行基本情况简介…73.2A城市商业银行内部审计现状.84A城市商业银行风险导向内部审计应用中存在的问题.94.1人员缺乏实质性培训和后续教育94.2风险意识不高且风险应对能力不足94.3审计模型和方案更新不足94.4风险评估体系有待完善94.5信息化数据治理能力不足5A城市商业银行风险导向内部审计存在问题的原因分析.105.1行政主导的治理结构导致独立性缺失…5.2缺乏科学有效的风险评价标准，风险意识薄弱.105.3风险导向内部审计技术与工具更新滞后.105.4审计绩效考核制度不完善15.5内部人员整体素质落后于最新金融动态业务116完善A城市商业银行风险导向内部审计的对策及建议.116.1加强审计人员的实质性培训和沟通.1162提高风险意识和内部审计的独立性，完善考核机制6.3完善风险评估体系，更新审计模型和方法126.4提升人员素质，加强信息化数据治理能力6.5加强信息化技术在内部审计中的应用，促进业务转型升级致