摘 要:随着全球市场经济和金融业的日益发展与规范化，金融业监管尤其是银行业监管越来越被重视和完善。2007年底美国次贷危机引起全球金融危机爆发，这一背景下促发的巴塞尔协议III，对全球各商业银行的包括一级资本充足率、杠杆率和附加资本率在内的资本要求等各项内控指标作出了新的规定、要求及约束。

　　　与国际先进银行相比，我国银行业内部审计在理念、独立性、权威性和有效性方面还存在差距。随着我国市场经济和国际交往的发展，我国商业银行参与国际市场的程度更高，局面的复杂性也逐渐增强。同时，各方面竞争的压力将越来越重，商业银行的内部控制与审计要求也与相关国际规定逐渐接轨，有必要对商业银行内部审计进行改革和完善。

　　　本文通过对目前我国商业银行内部审计问题的研究，并借鉴当今国际主要国家包括美英日等国的商业银行内审优势，比较、总结并提出了适合国情的有利于完善我国商业银行内部审计的一些可行性对策。

关键词：商业银行；内部审计；巴塞尔协议

ABSTRACT:With the increasing development and standardization of global market economy and the financial sector, more and more attention were paid to the financial industry regulatory especially banking regulation which are improved gradually. Since the beginning of the 21 Century，Basel II and Basel III were unveiled by Basel Committee on Banking Supervision ，especially Basel III which was born in view of the background that 2008 global financial crisis broke out after the subprime crisis in end of 2007 in America comes up with the new regulations, requirements and constraints on the internal control indicators including capital requirement such as the Tier 1 capital ratio 、leverage ratio、additional paid-in capital ratio of global commercial banks.

　　　Internal auditing of China's banking industry was built under the traditional system. By comparison with the advanced experience of international banks，there are lots of distances between China and foreign in the research of concepts、independence、efficiency. With the development of market economy and international cooperation between countries，the level of involvement in international communication becomes more and more higher ，the complexity of the situation are increasing rapidly ，at the same time ，the pressure of competition will be more and more heavy，internal control and auditing of commercial banks requirements are going with the tide of international regulations，which remind us that it is necessary that we should reform and improve internal auditing of commercial banks.

　　　This article starts from relevant research on internal auditing system of commercial banks at present ，and take example by superiority about internal auditing of international developed countries including America and Britain ,so as to summarize 、compare and put forward some feasible countermeasures which are suitable to our national conditions and good for. the improvement of our commercial internal auditing .

Keywords: Commercial banks; Internal audit; Basel agreement