(一) 我国贸易银行的审计缺乏以风险为导向
三、 完善企业内部审计的发起
[1]李岩玉.关于深化贸易银行内部审计职能的探讨[J].财会月刊，2011，5(03)：132-133.
【参考文献】
Abstract China's commercial banks in the international financial markets, drastic changes in the background, the operating environment has become increasingly complex, the competition has become increasingly fierce. According to the requirements of the times, China's commercial banks must keep pace with the times. The primary task is to get the bank's risk management capabilities and enhanced to cope with the impact of external elements. The bank's risk management capability is largely dependent on the strength of the bank's internal audit is perfect. Sound internal audit system to improve the bank's risk management capabilities, also a sound internal control system, improve the main bone plays an important role in a comprehensive risk management system in these two areas.
[3]陈锦.我国贸易银行内部审计存在的主要问题及完善对策[J].常识经济，2010，9(07)：99-105
四、 竣事语
(二) 贸易银行内部审计勾当缺乏独立性
[2] 董婧. 贸易银行内部审计近况及对策研究[J].贸易文化(上半月)， 2011 ，8(06)：120-125.
[4]袁树林.我国贸易银行内部审计存在的问题及发起[J].策划打点者， 2010，(17)：232-240
[Keyword] Commercial Bank; internal audit; problem; Policy
(三) 执行非现场审计为主导的计策，晋升科技系统的影响力
