当前,一些农信社正在积极探索以风险为导向的内部控制稽核方法,推动内部审计由合规性审计向风险管理审计转变,促进农信社依法合规经营、稳健发展。基于稽核工作的新要求,笔者根据长期在农信社稽核工作实践,对农户保证贷款风险管理稽核工作浅谈几点认识。 At present, some RCCs are actively exploring risk-based internal control and auditing methods, promoting the transition from compliance auditing to risk management auditing, and promoting sound development of RCCs in compliance with laws and regulations. Based on the new requirements of audit work, the author, based on the long-standing audit work in rural credit cooperatives, made a few observations on the guarantee of loan risk management and auditing work by farmers.