發(fā)布時間：2018-02-26 12:01

  本文關鍵詞： 風險導向 內(nèi)部審計 業(yè)務優(yōu)化　出處：《重慶理工大學》2017年碩士論文　論文類型：學位論文

【摘要】：當前,我國的經(jīng)濟形勢極其錯綜復雜,銀行業(yè)正面臨著互聯(lián)網(wǎng)金融、金融脫媒、利率市場化等巨大挑戰(zhàn)。銀行業(yè)的經(jīng)營壓力較大,面臨著不良率和不良貸款余額雙升等問題,A銀行也在所難免。因此,對于內(nèi)部審計,需要不斷完善和發(fā)展,特別是實施風險導向內(nèi)部審計顯得十分關鍵。對于A銀行而言,內(nèi)部審計是其第三道防線,因此,可見其重要性,所以一定要做好優(yōu)化升級。本文的研究是A銀行內(nèi)部審計中,風險導向內(nèi)部審計的實際應用。對怎樣在實務中貫徹落實風險導向內(nèi)部審計理論進行討論,來對現(xiàn)階段審計模式中的缺點進行改進,實現(xiàn)內(nèi)部審計質(zhì)量的提升。商業(yè)銀行在經(jīng)營和管理過程中,必然要面對的一個問題是風險,在進行內(nèi)部審計時,要將風險作為導向,在風險管理過程中,商業(yè)銀行的必然趨勢也是如此。并且,對于商業(yè)銀行風險管理水平來講,也會起到非常好的促進作用。對于這一選題進行研究,能夠有助于我國商業(yè)銀行內(nèi)部審計體制的完善。研究指出A銀行實施風險導向內(nèi)部審計存在的問題主要在于審計規(guī)范體系尚不健全,審計職能仍以監(jiān)督檢查為主,內(nèi)部審計人員力量薄弱,審計工具軟件功能開發(fā)不足。分析原因主要在于理論及實務研究正處在完善中,A銀行內(nèi)部審計職能定位模糊,A銀行技術水平及人員素質(zhì)制約,審計信息庫建設滯后。在研究A銀行風險導向內(nèi)部審計優(yōu)化路徑后提出加強風險評估,詳細制定審計方案,加強審計監(jiān)督和指導,充分利用非現(xiàn)場審計手段,重新梳理和定位內(nèi)部審計職能,加強風險評估系統(tǒng)建設,打造高素質(zhì)的內(nèi)部審計團隊,革新內(nèi)部審計技術和方式等健全A銀行風險導向內(nèi)部審計的建議。本文提出的風險導向內(nèi)部審計的優(yōu)化路徑和保障措施如能在A銀行風險導向內(nèi)部審計中予以實施,對A銀行內(nèi)部審計的發(fā)展和風險管理能力應有較大提高。本文的研究成果對于處于優(yōu)化風險導向內(nèi)部審計的銀行來說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.
【學位授予單位】：重慶理工大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F239.45;F832.33

【參考文獻】

相關期刊論文 前10條

1 田微;;商業(yè)銀行開展風險導向內(nèi)部審計的意義及具體策略分析[J];中外企業(yè)家;2016年26期

2 謝欣怡;;商業(yè)銀行風險導向型內(nèi)部審計研究[J];農(nóng)村經(jīng)濟與科技;2016年16期

3 張惠玲;郭晉;陳建勇;;美國銀行內(nèi)部風險導向?qū)徲嫷慕?jīng)驗及啟示[J];西南金融;2016年09期

4 王海容;;風險導向?qū)徲嬙谌嗣胥y行內(nèi)部審計中的運用研究[J];時代金融;2016年21期

5 袁源;;風險導向?qū)徲嬙谏虡I(yè)銀行內(nèi)審中的作用[J];新經(jīng)濟;2016年09期

6 王亮飛;;風險導向內(nèi)部審計在大型企業(yè)融資性貿(mào)易業(yè)務中的應用[J];中國內(nèi)部審計;2016年02期

7 袁作斌;;現(xiàn)代風險導向?qū)徲嬙谖覈�商業(yè)銀行內(nèi)部審計中的應用[J];財經(jīng)界(學術版);2016年02期

8 胡欣宇;;基于風險地圖的內(nèi)部審計探討——以中國農(nóng)業(yè)銀行為例[J];金融理論與實踐;2016年01期

9 樊良;孫登昕;;風險導向下人民銀行信息技術審計模型構(gòu)建[J];北方經(jīng)貿(mào);2015年12期

10 劉改運;;商業(yè)銀行信貸風險審計的重點[J];時代金融;2015年35期

，

本文編號：1537922