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在国家经济建设与高速发展中，金融不仅可以调节经济、支撑经济社会运行，还是经济全球化的主要工具。我国的金融体系目前呈现出九成以上的金融资源被银行业占据，证券业和保险业的发展缓慢且规模较小。这种金融发展格局会导致资源分配不合理、分散风险的作用发挥不充分，也会造成我国整个金融体系的格局不稳定与效率低下；加上我国银行业的金融资产整体结构存在失衡，广义货币供应及储蓄率不断升高等问题，致使银行业会出现大量的金融风险。这些金融风险的发生不仅会对银行业经营收益产生影响还可能造成银行倒闭、破产清算等，这不单会对国家金融体系造成不利作用还会严重影响社会发展。基于以上背景，我们急需对商业银行风险管理是否有效进行分析,应针对问题采取有效合适且顺应当前经济环境发展的风险管理措施。

内部审计通过监督评价银行内部活动及日常经营，对银行风险进行约束以发挥审计最大作用。内部审计对银行风险管理的有效性进行评价，并根据有效性中存在的问题提出完善银行风险管理体系的建议。这不仅可以确保银行稳定的现金流以维持正常经营活动，还可以提升银行预测收益的准确性以提高自身竞争力，甚至可以推动整个金融体系的稳定运行和可持续发展。

本文开篇介绍了风险管理研究背景、研究目的及研究意义，在梳理相关文献后对文献进行述评，后对银行业风险管理相关概念及理论进行阐述。本文选择的研究案例为JS银行，首先在内部审计视角下分析其风险管理及有效性现状。其次依据《商业银行风险监管核心指标（试行）》这一准则的四大主要部分及根据实际情况细化出的具体指标，设计了符合实际的JS银行风险管理有效性评价体系。紧接着根据调查问卷的结果，利用层次分析法和模糊综合法对JS银行风险管理有效性进行结果评价，评价结果为虽然具备完善的JS银行风险管理体系，但仍存在一定的缺陷导致有效性不足。最后，在剖析风险管理有效性评价结果后，就存在问题的部分提出相应的改进意见。

In the process of flourishing in China, financial as an important leverage for regulating macroeconomics and it is the main tool for economic globalization. China’s financial system is still dominated by banking. Among them, the banking industry has more than 90% of national financial resources, and the insurance industry and securities industry are slow and smaller. This financial development pattern will lead to unreasonable resource allocation, and the role of dispersion risks is not sufficient, and the efficiency and stability of financial system in our country have adversely affected. In addition, there is an imbalance in the financial asset structure of China’s banking, and the generalized currency supply and savings rate have continuously increased. These problems are the reasons why commercial banks have a lot of financial risks. And then, we can know that the occurrence of these financial risks will not only have an impact on banking business revenue, but also cause banks with bankruptcy, bankruptcy, and even adversely affects the national financial system and social development. Therefore, we urgently need to analyze whether the risk management of commercial banks is effective, and the risk management measures for effective and appropriate economic environment development should be taken.

Internal audit supervises the bank’s internal activities and daily operations, and it constrains bank risk to play the maximum role in audit. After evaluating bank risk management, internal audits have prompted the bank risk management system to improve the issues of issues in the validity of bank risk management. This can not only ensure the stable cash flow of banks to maintain normal business activities and enhance the accuracy of bank prediction benefits to improve their competitiveness, but also promote the sustainable development and stability of the entire financial system.

This article describes the background of risk management and then clarifies the purpose and significance of this thesis research. After combing the relevant literature, the literature review is performed. Then the various risk management concept and theory in the banking industry is explained. Moreover, the research case selected in this paper is JS bank, describing the basic situation of risk management and effectiveness in this article in the internal audit. The JS Bank Risk Management Evaluation System is based on the four major parts of the Code of Commercial Bank Risk Supervision （Trial）and the specific indicators detached according to the actual situation. Then, according to the information and data collected by the questionnaire, the effectiveness of JS bank risk management is evaluated by using hierarchical analysis and fuzzy synthesis. The evaluation results have certain defects in JS bank risk management, resulting in lack of effective risk management, which shows that the JS bank needs to further improve the system. In summary, the evaluation results are summarized and the corresponding part of the score is proposed.