我国商业银行内部审计案例分析

发布时间：2018-04-25 08:08

本文选题：商业银行 + 内部审计　；参考：《华中科技大学》2013年硕士论文

【摘要】：商业银行作为现代资本运营的中心，对维护国家经济的稳定发挥着重要作用。但是商业银行的高风险性以及组织的复杂性，管理风险、加强内部控制的有效性以及提高公司治理的效率已经成为商业银行发展的核心任务。本文利用文献分析法、比较研究法以及案例分析法对我国商业银行的内部审计进行研究。首先对商业银行、内部审计等相关概念进行了界定和说明，然后对现代内部审计的账项、制度以及风险导向三个发展阶段进行了回顾，总结了商业银行对内部审计的要求和商业银行内部审计工作的职能特点，通过公司治理的视角，考察了不同银行治理模式下的内部审计情况。鉴于我国商业银行建立和发展的特殊性，本文对我国商业银行建立的背景和发展历程进行了归纳，随着我国内部审计体系的不断完善，商业银行内部审计面临着越来越多的规范，对商业银行的内部审计规范体系进行了总结，，而后指出了商业银行在我国内部审计中起到的监督、咨询和评价作用。在研究了商业银行内部审计的一般情况后，结合自己的工作经验，选取了中国有一定代表性的P银行内部审计现状进行案例分析，以E局作为切入点对内部审计工作的实际运作流程情况进行了讨论，指出了我国商业银行内部审计实际操作中面临的独立性差、审计人员素质低、审计模式滞后以及审计的技术手段落后等问题，并对内部审计制度方面、内部审计人员结构方面以及内部审计的理念等方面提出一系列的改进的方法。最后对本文的创新和不足之处以及未来研究的发展方向进行了展望。
[Abstract]:As the center of modern capital operation, commercial banks play an important role in maintaining the stability of national economy. However, the high risk of commercial banks, the complexity of organization, the management of risks, the effectiveness of internal control and the efficiency of corporate governance have become the core task of the development of commercial banks. This paper uses literature analysis, comparative research and case analysis to study the internal audit of commercial banks in China. First of all, it defines and explains the related concepts of commercial banks and internal audit, and then reviews the three stages of development of modern internal audit, such as accounting, system and risk orientation. This paper summarizes the requirements of internal audit of commercial banks and the functional characteristics of internal audit of commercial banks, and through the perspective of corporate governance, examines the internal audit situation under different governance modes of banks. In view of the particularity of the establishment and development of commercial banks in China, this paper summarizes the background and development process of the establishment of commercial banks in China, and with the continuous improvement of the internal audit system in China, The internal audit of commercial banks is facing more and more norms. This paper summarizes the normative system of internal audit of commercial banks, and then points out the role of supervision, consultation and evaluation of commercial banks in the internal audit of our country. After studying the general situation of internal audit of commercial banks and combining with their own working experience, this paper selects some representative internal audit status of P Bank in China for case analysis. Taking Bureau E as the starting point, this paper discusses the actual operation process of internal audit, and points out the poor independence and the low quality of auditors in the actual operation of internal audit of commercial banks in China. This paper puts forward a series of methods to improve the internal audit system, the structure of internal auditors and the concept of internal audit. Finally, the innovation and deficiency of this paper and the development direction of future research are prospected.
【学位授予单位】：华中科技大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F239.45;F832.33

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