Personal credit of commercial banks means that commercial banks lend funds to individuals or families for use and consumption. In recent years, the personal credit business of commercial banks has developed rapidly. Because the internal control system of this business of commercial banks is not perfect, and the management has not kept up with the business development, some lawless elements have defrauded bank loans by various means, and the cases have been frequent and the amount has been increasing, resulting in the risks and losses of credit assets of commercial banks. Therefore, it is an urgent task for financial audit to audit the personal credit business of commercial banks. According to the financial audit practice in recent years, the author summarizes many problems existing in personal credit business and discusses the audit methods.

First, the problems of personal credit business

(A) business philosophy dislocation, personal loan business vicious expansion. Some commercial banks think that corporate customers have low economic benefits, poor repayment ability and high loan risk, while the demand for personal loan business is increasing, with great benefits and low risk. Therefore, they turned their attention to personal credit business, and the company's business did not grow or even decline, and the personal loan business rose sharply, which once led to the abnormal development momentum of bank credit business. At present, commercial banks aim to seize the personal loan market, which leads to the blind development of personal loans and the vicious growth in scale in the short term. For example, a branch of a commercial bank added more than 300 million yuan in personal loans in one year, with more than one loan customer 1 000 and only three credit personnel, each managing hundreds of customers on average, which could not meet the needs of bank credit management.

(B) the internal control system is not perfect, and the personal loan system is relaxed. When some commercial banks carry out personal automobile consumption loan business, it is stipulated in the relevant system that loans can be issued to borrowers first, and then new car mortgage registration procedures can be handled. In addition, the relevant system stipulates that there is no need to follow up after personal consumption loans, and customers who can repay on time do not need to make regular inspections. As a result, the loan bank does not know whether the borrower has bought a car or not, and does not track the use of loan funds, which provides an opportunity for dealers to defraud bank loans. Some unscrupulous customers privately carve the seals of vehicle management and real estate management departments to make false certificates, some collude with the above-mentioned management departments internally and externally to make false certificates, and some even buy false certificates directly in society to defraud bank loans. For example, among more than 800 automobile consumption loans of more than 300 million yuan issued by a commercial bank, 190 loans and 65,438+300 million yuan loans were defrauded by four automobile dealers with false motor vehicle registration certificates, resulting in loans facing losses.

(3) The credit management system is not strictly implemented, and the loan management is a mere formality. In order to attract customers and achieve performance, some commercial banks pay attention to business development and neglect loan management, fail to implement credit principles and systems, fail to investigate or investigate falsely before lending, fail to examine or examine carefully during lending, and fail to examine or examine seriously after lending. For example, in order to attract customers, a commercial bank opened a so-called "financial supermarket" and ceded the right of pre-lending investigation to auto dealers and real estate developers, which led to illegal auto dealers issuing fake motor vehicle registration certificates and real estate developers issuing fake property certificates and other rights certificates to defraud loans. Because post-loan management is a mere formality, it is difficult for criminals to pay back the money after defrauding the loan.

(4) granting enterprise loans in the name of personal loans for enterprise investment, production and operation, etc. In recent years, commercial banks have strengthened the management of corporate business, with relatively strict internal control system and complicated procedures. In order to avoid the supervision and management of higher-level banks, some grass-roots commercial banks issue loans to corporate customers in the name of personal loans, resulting in the phenomenon that multi-family loans are controlled and used by a few large households. For example, a commercial bank issues personal loans to nine natural persons including the legal representative of an enterprise, totaling 1 100000 yuan. The loan is used for golf course construction, which cannot be repaid at maturity, resulting in non-performing loans.

Second, the personal credit business audit method

(a) to review whether the internal control system of personal credit business of commercial banks is sound and strictly enforced. In the audit, it is necessary to refer to the existing relevant systems of commercial banks and examine whether it violates the relevant systems of the People's Bank of China and the superior bank. Inquire about the operation process and loan management of credit personnel to find out whether it is strictly implemented in accordance with relevant systems.

(two) to review whether the dealer has the guarantee ability. By consulting the dealer's accounting statements in the tax and industrial and commercial departments, as well as on-the-spot investigation in the enterprise, we can understand the dealer's business development and master whether it has the guarantee ability.

(three) visit the borrower to investigate whether the loan is true. According to the credit file, telephone query whether the borrower exists and whether it is a real loan. When necessary, meet the borrower directly to find out whether it is a real loan and the actual use of the loan, and master the first-hand materials.

(four) review the accounts of dealers and developers, to understand the whereabouts of funds. It mainly inquires about large cash withdrawals from accounts, transfers to credit cards and personal accounts, transfers to overseas or units unrelated to the production and operation of enterprises, and pays special attention to the transfer of funds to securities companies, real estate companies and overseas company accounts.

(5) Extended audit to investigate the registration of collateral. First, go to the real estate department to know about the mortgaged property, and inquire whether the mortgaged property is the property purchased by loan and whether it is mortgaged to a third party; The second is to go to the vehicle management department to investigate whether the vehicle mortgage certificate is true, and to identify whether the loan car purchase is true by querying the authenticity of the motor vehicle registration certificate.