国内商业银行反舞弊策略研究

发布时间：2018-01-27 00:37

本文关键词： 商业银行反舞弊策略　出处：《吉林大学》2013年硕士论文　论文类型：学位论文

【摘要】：在国内外商业银行反舞弊压力不断增大的背景下,各商业银行、监管部门不断探索反舞弊的最佳实践,防范舞弊事件的发生。就我国银行业而言,近年来内控制度逐步完善,执行力不断增强,监管力度日趋加大,专项治理活动持续开展,商业银行反舞弊的成效得到持续提升,但舞弊案件进一步反弹的压力仍然存在,反舞弊的形势依然严峻。本文主要运用案例研究法和文献研究法,以案例分析为主要研究手段,在深入分析舞弊动因理论的基础上,借鉴商业银行反舞弊实践的得失,研究如何进一步完善商业银行反舞弊方案。本文结合舞弊相关定义,指出舞弊包括人们能够设想的所有通过不当手段以牟取利益的行为；归纳了舞弊行为的共同特征,包括具有预谋性、欺骗性、以获取利益为目的等特征；并按不同的分类标准对舞弊行为进行了分类；列举了主要的舞弊动因理论及内部控制理论,并对舞弊动因三角理论、风险管理框架理论进行了详细阐述。本文以国内商业银行为分析对象,在研究舞弊动因理论及内部控制理论的基础上,分析了国内商业银行反舞弊工作的现状,认为国内商业银行抓住机遇深化改革,密切关注监管变化趋势,建立并进一步完善了责任明确、有效制衡、协调运行的公司治理结构,并通过内部控制与操作风险管理尤其是内部审计的建设,较好的发挥了反舞弊查防体系在预防舞弊、揭露和纠查舞弊的作用,同时指出国内商业银行反舞弊工作在人员能力、数据分析、工作规范等方面尚存在欠缺。结合国内外商业银行发生的典型舞弊案例,运用舞弊动因三角理论分析了舞弊事件发生的动因,阐述了国内外商业银行反舞弊工作的经验及做法。最后从反舞弊整体策略、方式、技术的角度提出了国内商业银行反舞弊策略选择,并建议从内部审计的自我优化、相关体系的支持与帮助、必要的外部支持等方面保障反舞弊工作的有效开展。
[Abstract]:Under the background of increasing anti-fraud pressure of commercial banks at home and abroad, commercial banks and regulators are constantly exploring the best practice of anti-fraud to prevent the occurrence of fraud. As far as China's banking industry is concerned. In recent years, the internal control system has been gradually improved, the execution power has been strengthened, the supervision is increasingly strengthened, the special governance activities continue to be carried out, and the effectiveness of commercial banks' anti-fraud has been continuously improved. But fraud cases further rebound pressure still exists, anti-fraud situation is still grim. This article mainly uses the case study method and the literature research method, taking the case analysis as the main research means, in the thorough analysis fraud motive theory foundation, uses for the commercial bank anti-fraud practice gain and loss. This paper, based on the definition of fraud, points out that fraud includes all behaviors that people can imagine to gain benefits through improper means. Summarized the common characteristics of fraud, including premeditated, deceptive, to obtain benefits as the purpose of the characteristics; According to different classification standards, the fraud behavior is classified. The main theories of fraud motivation and internal control are listed, and the triangle theory of fraud motivation and the theory of risk management framework are expounded in detail. This paper takes domestic commercial banks as the analysis object, on the basis of studying the theory of fraud motivation and internal control, analyzes the current situation of anti-fraud work of domestic commercial banks. Domestic commercial banks seize the opportunity to deepen the reform, pay close attention to the changing trend of supervision, establish and further improve the clear responsibility, effective checks and balances, coordinated operation of corporate governance structure. And through internal control and operational risk management, especially the construction of internal audit, the anti-fraud detection and prevention system in the prevention of fraud, disclosure and investigation of fraud. At the same time points out that the domestic commercial bank anti-fraud work in personnel capacity, data analysis, work standards and other aspects are still lacking. Combined with domestic and foreign commercial banks typical cases of fraud. Using the theory of fraud driver triangle, this paper analyzes the causes of fraud, expounds the experience and practice of anti-fraud work of commercial banks at home and abroad. Finally, from the overall anti-fraud strategy, the way. From the point of view of technology, this paper puts forward the choice of anti-fraud strategy for domestic commercial banks, and proposes to ensure the effective implementation of anti-fraud work from the aspects of self-optimization of internal audit, support and help of relevant systems, and necessary external support.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F832.33

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