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随着商业性贷款业务的进一步发展,从审计角度识别控制商业性贷款风险显得尤为重要。笔者就审计中发现的商业性贷款管理中存在的一些带有普遍性的问题,简要从审计实务角度分析如何识别和控制商业性贷款风险。一、审企业资信材料,防范道德风险一是要对企业提供的法人营业执照、税务登记证、组织代码证、法人代表身
With the further development of commercial loan business, it is particularly important to identify and control the risk of commercial loans from an audit perspective. The author discusses some common problems existing in the management of commercial loans in the audit and briefly analyzes how to identify and control the risks of commercial loans from the perspective of audit practice. First, the trial of corporate credit materials, to prevent moral hazard First, we must provide corporate legal business license, tax registration certificate, organization code certificate, legal representative