2. The function of internal audit has changed from "supervision-oriented" to "service-oriented", and it must be extended from traditional supervision and evaluation to supervision, evaluation and consultation.
3. The focus of internal audit has shifted from simple financial audit to management audit and risk audit. The core of its work has gradually shifted from compliance audit to system-based audit and risk-oriented audit with internal control audit evaluation as the main focus. Internal audit is the key factor to realize the internal control of commercial banks. It starts with evaluating the integrity, rationality and effectiveness of the internal control of commercial banks, makes a systematic analysis, and rationally designs methods to control risks, especially controlling the loan safety rate and non-performing assets rate, so as to effectively prevent the systematic risks of commercial banks and give full play to the role of internal audit in enterprise management, so as to rationally utilize resources and ensure the preservation and appreciation of assets.
4. The internal audit method has changed from post-audit to pre-prevention and in-process control, and the whole process audit has been implemented. In order to prevent decision-making mistakes and risk transformation, ensure the realization of business objectives and promote profitability, commercial banks will inevitably continue to push forward the "gateway" of internal audit, that is, engage in post-audit to pre-control, so as to avoid risks to the maximum extent and give full play to the benefits of asset management. Strong internal control will help banks achieve three goals-performance goal, reputation goal and compliance goal.