A农商行现代风险导向内部审计研究
发布时间：2018-10-07 18:40
【摘要】：随着社会和经济的发展,中国内部审计协会修订了内部审计准则,强调了风险评估在内部审计工作中的作用。农村商业银行,是我国农村金融的重要力量,随着农村商业银行业务和规模的日益壮大,面临的风险也更加多样化,因此迫切需要提高对风险的管控。现代风险导向内部审计将风险管控贯穿审计的全过程,符合了农村商业银行的风险防控需求,有利于农村商业银行更安全、稳健的发展。A农村商业银行(简称A农商行),前身为K市的农村信用合作社联合社。2012年以来A农商行进行了审计转型,开始提倡现代风险导向内部审计。但是由于农村商业银行的内部审计的独立性低、内部审计的职能落后、内部审计人员整体素质不高、内部审计的信息技术手段落后,A农商行的现代风险导向内部审计进展并不顺利,甚至可能在一定程度上制约或影响A农商行的进一步发展。本文以A农商行的现代风险导向内部审计为研究对象,通过采用文献研究、理论研究以及理论联系实际的方法,结合A农商行内审部门的组织结构和具体工作职责,对照A农商行现代风险导向内部审计实际情况进行研究,从中发现了A农商行现代风险导向内部审计中存在的问题,主要体现在风险评估的覆盖面较窄、内部审计难以保持相对独立性、审计职能落后、审计工作效率低、内部审计队伍整体素质不高、信息技术手段落后、缺乏较完善的考核与激励机制等制约风险导向内部审计的发展。针对以上问题,笔者找出的解决问题的方法,包括加强审计制度建设,提升内部审计的独立性,全面评估A农商行面临的风险,塑造以风险为导向的审计文化,培养专业人才队伍,健全内审部门的绩效考核,加强内审信息化建设,优化审计资源配置。希望通过这些措施,可以使A农商行向现代风险导向内部审计的转型更加顺利,进而更好地履行现代风险导向内部审计监督与服务的职能。目前农村金融市场竞争激烈,A农村商业银行只有进一步提高自身的综合实力,才能在激烈竞争中胜出。
[Abstract]:With the development of society and economy, the Internal Audit Association of China has revised the internal audit standard and emphasized the role of risk assessment in internal audit. Rural commercial banks are an important force in rural finance in China. With the growing business and scale of rural commercial banks, the risks are more diversified, so it is urgent to improve the risk control. Modern risk-oriented internal audit runs risk control through the whole process of audit, which meets the demand of rural commercial banks for risk prevention and control, and is conducive to the rural commercial banks to be safer. The steady development of A. A Rural Commercial Bank (referred to as "A Rural Commercial Bank"), formerly known as "K City" Rural Credit Cooperatives Union. Since 2012, A Rural Commercial Bank has carried out audit transformation and started to advocate modern risk-oriented internal audit. However, due to the low independence of the internal audit of the rural commercial banks and the backward function of the internal audit, the overall quality of the internal auditors is not high. The information technology means of internal audit lags behind the modern risk-based internal audit of A agricultural firm, which may even restrict or affect the further development of A agricultural firm to a certain extent. This paper takes the modern risk-based internal audit of A agribusiness bank as the research object. By adopting the methods of literature research, theoretical research and the combination of theory and practice, the paper combines the organizational structure and specific work responsibilities of the internal audit department of A agricultural firm. Comparing with the actual situation of the modern risk-oriented internal audit of A agricultural firm, the problems in the modern risk-based internal audit of A agricultural firm are found, which are mainly reflected in the narrow coverage of risk assessment. Internal audit is difficult to maintain relative independence, backward audit function, low audit efficiency, low overall quality of internal audit team, backward information technology means, Lack of perfect examination and incentive mechanism restricts the development of risk-oriented internal audit. In view of the above problems, the author finds out the solutions to the problems, including strengthening the construction of audit system, promoting the independence of internal audit, comprehensively evaluating the risks faced by A agricultural firm, and shaping the risk-oriented audit culture. Train professional personnel, perfect internal audit department performance appraisal, strengthen internal audit information construction, optimize audit resource allocation. It is hoped that through these measures, the transformation of A Agricultural and Commercial Bank to modern risk-based internal audit will be more smooth, and then it can better perform the functions of modern risk-oriented internal audit supervision and service. At present, the rural financial market competition is fierce and the rural commercial banks can win in the fierce competition only by further improving their comprehensive strength.
【学位授予单位】：江苏大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.45
本文编号：2255269
[Abstract]:With the development of society and economy, the Internal Audit Association of China has revised the internal audit standard and emphasized the role of risk assessment in internal audit. Rural commercial banks are an important force in rural finance in China. With the growing business and scale of rural commercial banks, the risks are more diversified, so it is urgent to improve the risk control. Modern risk-oriented internal audit runs risk control through the whole process of audit, which meets the demand of rural commercial banks for risk prevention and control, and is conducive to the rural commercial banks to be safer. The steady development of A. A Rural Commercial Bank (referred to as "A Rural Commercial Bank"), formerly known as "K City" Rural Credit Cooperatives Union. Since 2012, A Rural Commercial Bank has carried out audit transformation and started to advocate modern risk-oriented internal audit. However, due to the low independence of the internal audit of the rural commercial banks and the backward function of the internal audit, the overall quality of the internal auditors is not high. The information technology means of internal audit lags behind the modern risk-based internal audit of A agricultural firm, which may even restrict or affect the further development of A agricultural firm to a certain extent. This paper takes the modern risk-based internal audit of A agribusiness bank as the research object. By adopting the methods of literature research, theoretical research and the combination of theory and practice, the paper combines the organizational structure and specific work responsibilities of the internal audit department of A agricultural firm. Comparing with the actual situation of the modern risk-oriented internal audit of A agricultural firm, the problems in the modern risk-based internal audit of A agricultural firm are found, which are mainly reflected in the narrow coverage of risk assessment. Internal audit is difficult to maintain relative independence, backward audit function, low audit efficiency, low overall quality of internal audit team, backward information technology means, Lack of perfect examination and incentive mechanism restricts the development of risk-oriented internal audit. In view of the above problems, the author finds out the solutions to the problems, including strengthening the construction of audit system, promoting the independence of internal audit, comprehensively evaluating the risks faced by A agricultural firm, and shaping the risk-oriented audit culture. Train professional personnel, perfect internal audit department performance appraisal, strengthen internal audit information construction, optimize audit resource allocation. It is hoped that through these measures, the transformation of A Agricultural and Commercial Bank to modern risk-based internal audit will be more smooth, and then it can better perform the functions of modern risk-oriented internal audit supervision and service. At present, the rural financial market competition is fierce and the rural commercial banks can win in the fierce competition only by further improving their comprehensive strength.
【学位授予单位】：江苏大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.45
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