and what is the basis of internal auditing in banks

Internal control system and auditing standards.

1, internal control system is a series of systems, policies and procedures established by a bank to protect its assets and ensure the compliance and reliability of its business operations, which includes measures for risk management, internal control, information system security, etc., aimed at preventing and detecting potential risks and errors.

2. Auditing standards refer to the norms and standards to be followed by the internal audit department in performing audit work. These standards are usually formulated by international and national auditing institutions and include provisions on audit objectives, audit procedures, collection and evaluation of audit evidence, etc. Internal audits of banks work on the basis of these standards to ensure the objectivity, independence and effectiveness of the audit.