發(fā)布時(shí)間：2018-02-26 12:01

  本文關(guān)鍵詞： 風(fēng)險(xiǎn)導(dǎo)向 內(nèi)部審計(jì) 業(yè)務(wù)優(yōu)化　出處：《重慶理工大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：當(dāng)前,我國(guó)的經(jīng)濟(jì)形勢(shì)極其錯(cuò)綜復(fù)雜,銀行業(yè)正面臨著互聯(lián)網(wǎng)金融、金融脫媒、利率市場(chǎng)化等巨大挑戰(zhàn)。銀行業(yè)的經(jīng)營(yíng)壓力較大,面臨著不良率和不良貸款余額雙升等問(wèn)題,A銀行也在所難免。因此,對(duì)于內(nèi)部審計(jì),需要不斷完善和發(fā)展,特別是實(shí)施風(fēng)險(xiǎn)導(dǎo)向內(nèi)部審計(jì)顯得十分關(guān)鍵。對(duì)于A銀行而言,內(nèi)部審計(jì)是其第三道防線,因此,可見(jiàn)其重要性,所以一定要做好優(yōu)化升級(jí)。本文的研究是A銀行內(nèi)部審計(jì)中,風(fēng)險(xiǎn)導(dǎo)向內(nèi)部審計(jì)的實(shí)際應(yīng)用。對(duì)怎樣在實(shí)務(wù)中貫徹落實(shí)風(fēng)險(xiǎn)導(dǎo)向內(nèi)部審計(jì)理論進(jìn)行討論,來(lái)對(duì)現(xiàn)階段審計(jì)模式中的缺點(diǎn)進(jìn)行改進(jìn),實(shí)現(xiàn)內(nèi)部審計(jì)質(zhì)量的提升。商業(yè)銀行在經(jīng)營(yíng)和管理過(guò)程中,必然要面對(duì)的一個(gè)問(wèn)題是風(fēng)險(xiǎn),在進(jìn)行內(nèi)部審計(jì)時(shí),要將風(fēng)險(xiǎn)作為導(dǎo)向,在風(fēng)險(xiǎn)管理過(guò)程中,商業(yè)銀行的必然趨勢(shì)也是如此。并且,對(duì)于商業(yè)銀行風(fēng)險(xiǎn)管理水平來(lái)講,也會(huì)起到非常好的促進(jìn)作用。對(duì)于這一選題進(jìn)行研究,能夠有助于我國(guó)商業(yè)銀行內(nèi)部審計(jì)體制的完善。研究指出A銀行實(shí)施風(fēng)險(xiǎn)導(dǎo)向內(nèi)部審計(jì)存在的問(wèn)題主要在于審計(jì)規(guī)范體系尚不健全,審計(jì)職能仍以監(jiān)督檢查為主,內(nèi)部審計(jì)人員力量薄弱,審計(jì)工具軟件功能開(kāi)發(fā)不足。分析原因主要在于理論及實(shí)務(wù)研究正處在完善中,A銀行內(nèi)部審計(jì)職能定位模糊,A銀行技術(shù)水平及人員素質(zhì)制約,審計(jì)信息庫(kù)建設(shè)滯后。在研究A銀行風(fēng)險(xiǎn)導(dǎo)向內(nèi)部審計(jì)優(yōu)化路徑后提出加強(qiáng)風(fēng)險(xiǎn)評(píng)估,詳細(xì)制定審計(jì)方案,加強(qiáng)審計(jì)監(jiān)督和指導(dǎo),充分利用非現(xiàn)場(chǎng)審計(jì)手段,重新梳理和定位內(nèi)部審計(jì)職能,加強(qiáng)風(fēng)險(xiǎn)評(píng)估系統(tǒng)建設(shè),打造高素質(zhì)的內(nèi)部審計(jì)團(tuán)隊(duì),革新內(nèi)部審計(jì)技術(shù)和方式等健全A銀行風(fēng)險(xiǎn)導(dǎo)向內(nèi)部審計(jì)的建議。本文提出的風(fēng)險(xiǎn)導(dǎo)向內(nèi)部審計(jì)的優(yōu)化路徑和保障措施如能在A銀行風(fēng)險(xiǎn)導(dǎo)向內(nèi)部審計(jì)中予以實(shí)施,對(duì)A銀行內(nèi)部審計(jì)的發(fā)展和風(fēng)險(xiǎn)管理能力應(yīng)有較大提高。本文的研究成果對(duì)于處于優(yōu)化風(fēng)險(xiǎn)導(dǎo)向內(nèi)部審計(jì)的銀行來(lái)說(shuō)具有重要的借鑒意義。
[Abstract]:At present, the economic situation of our country is extremely complicated, and the banking industry is facing enormous challenges, such as Internet finance, financial disintermediation, interest rate marketization, etc. Faced with problems such as bad rate and double rise of non-performing loan balance, Bank A is also unavoidable. Therefore, for internal audit, it is necessary to improve and develop continuously, especially the implementation of risk-based internal audit is very critical. For Bank A, Internal audit is its third line of defense, therefore, it is important to do a good job of optimization and upgrading. The practical application of risk-based internal audit. How to carry out the theory of risk-based internal audit in practice is discussed to improve the shortcomings of the current audit mode. In the process of management and management, commercial banks must face a problem of risk. In the process of internal audit, risk should be taken as the guide, and in the process of risk management, The inevitable trend of commercial banks is the same. And, for the level of risk management of commercial banks, it will also play a very good role in promoting. The research points out that the problems existing in the implementation of risk-based internal audit in Bank A are mainly due to the imperfect audit standard system, and the audit function is still mainly supervision and inspection. The internal auditor is weak, and the function of audit tools is not well developed. The main reason for the analysis is that the theoretical and practical research is in the process of perfecting the internal audit function of Bank A, and the technical level and personnel quality of Bank A are restricted. The construction of audit information base is lagging behind. After studying the optimized path of risk-oriented internal audit in Bank A, the author proposes to strengthen risk assessment, draw up audit plan in detail, strengthen audit supervision and guidance, and make full use of off-site audit means. Rearranging and positioning the internal audit function, strengthening the construction of the risk assessment system, building a high-quality internal audit team, Reform of internal audit techniques and methods and other suggestions to improve A bank risk-oriented internal audit. This paper puts forward the optimized path and safeguard measures of risk-based internal audit, if it can be implemented in A bank risk-oriented internal audit. The research results of this paper have important reference significance for the banks which are in the optimization of risk-oriented internal audit.
【學(xué)位授予單位】：重慶理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F239.45;F832.33

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