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

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.