To promote risk-oriented internal audit in the state-owned commercial Banks can make it possible to strengthen the internal management, improve the efficiency and prevent the risk.
而在国有商业银行审计中推行风险导向内部审计，可以达到加强内部管理、提高效益和防范风险的作用。
2
In the circumstance of computer informational system, many changes have happened in commercial bank's operation, such as audit procedure, audit plan, the test of interior control, etc.
在计算机信息系统环境下，商业银行审计程序、审计计划、内部控制测试等都发生了巨大的变化。
3
The author consider that the information sources of the information structure of commercial bank's supervision are as follows: bank's information disclosure, internal and external audit and media.