Core Viewpoint - Lishui Rural Commercial Bank's audit department has effectively established a comprehensive audit supervision management system that covers all stages of operations, ensuring high-quality development through innovative auditing methods and enhanced technological empowerment [1][2] Group 1: Audit Management System - The audit department has implemented a closed-loop management mechanism through the establishment of a "four-single management" and "rectification closure" system, clarifying responsibilities and deadlines for rectifications [1] - Regular "look-back" checks are conducted to assess the effectiveness of rectifications, with a focus on repeated issues and the establishment of a violation ledger to analyze trends [1] - Rectification results are incorporated into performance evaluations, with strict accountability for inadequate rectifications, forming a closed-loop management from problem identification to result assessment [1] Group 2: Innovative Audit Models - The audit department has transitioned from passive error-checking to proactive prevention and from decentralized supervision to systematic management, enhancing the effectiveness of supervision [2] - A non-site audit platform has been established using big data technology for dynamic monitoring of key business activities and intelligent early warning [1] - The implementation of "cross-audits" and "mutual inspections" has integrated audit resources and strengthened independence, while team building through case reviews and training has improved the professional capabilities of auditors [1] Group 3: Focused Supervision Areas - The audit department is concentrating on key areas such as credit management and operational risks, establishing specialized internal control models to enhance risk assessment and monitoring of fund usage [1] - Strict reviews of large loan projects are conducted to control credit risks, alongside special inspections for credit risk and liquidity risk, thereby improving the risk early warning mechanism [1] - A multi-layered risk prevention and control system has been constructed to ensure comprehensive oversight [1]