信息化环境下甘肃建行内部审计质量提升研究

发布时间：2018-01-13 16:18

本文关键词：信息化环境下甘肃建行内部审计质量提升研究　出处：《兰州大学》2012年硕士论文　论文类型：学位论文

【摘要】：我国商业银行从电子化建设起步,经过数据集中、IT的管理决策支撑、持续的金融服务创新等,建立了覆盖全国的实时清算网络,大力发展了自助银行、电话银行、客户服务中心、网上银行和手机银行等虚拟服务渠道,已逐步形成了银行信息化服务体系并实行了信息安全等级管理。随着商业银行信息化水平的飞速发展,内部审计的工作对象和工作方式都发生了重大变化。目前,商业银行各项业务的无人化、自动化和智能化已是日新月异,各类业务数据急速扩充,传统的纸质账簿和文字记录大部分被磁性介质取代,审计人员想得到有形的审计线索已有“蜀道难”之现状。在实际工作中,信息化水平的飞速发展,审计资源的有限性与不断增加的审计需求、审计任务的日益繁重与审计质量的相对低下、内部审计人员业务素质不高与日益发展的金融业务创新等诸多矛盾日益突出,严重影响内部审计工作质量。信息化导致审计对象数据化、审计线索模糊化、审计风险多样化,审计业务自身管理的各类缺陷逐步显露,如何有效防范利用信息技术舞弊所带来的巨大风险,内部审计质量的提升尤为关键。2008年,法国兴业银行的一位精通电脑的交易员蓄意侵入银行安全系统,精心设计虚构交易,进行非法巨额金融衍生品交易,致该银行出现71亿美元巨亏的丑闻教训深刻,也给商业银行内部审计如何加强内部审计管理,提高内部审计质量带来巨大压力和挑战。本文主要根据作者多年从事建设银行内部审计工作的经验,结合甘肃建行内部审计的现状,从内部审计的核心职能,质量体系建设,内部流程控制的完善,审计业务的内部评估实施,人员能力的培养和绩效考核的激励,非现场审计技术的发展以及对风险导向审计的实践等方面,结合当前建设银行的各种新兴业务产品和现成的审计案例,采用调查、分析、评价等方式,根据当前甘肃建行内部审计质量管理中存在的问题和相关监管部门对内部审计的要求,借鉴国外商业银行的先进经验,分析影响审计项目质量的内外部制约因素,提出在信息化环境下进一步提高甘肃建行内部审计质量的对策思路。本文的研究,希望在提高甘肃建行内部审计工作质量的同时,也为国内其他企业,尤其是建设银行的内部审计工作提供借鉴。
[Abstract]:The Commercial Bank of our country construction started from the electronic data, through centralized IT management, decision support, continuous innovation in financial services, covering the establishment of real-time clearing network across the country, vigorously develop the self-service banking, telephone banking, customer service center, online banking and phone banking and other virtual service channels, has been gradually formed bank information service system and the implementation of information security management.
With the rapid development of the informatization level of commercial banks, internal audit work and work have changed. At present, the business of commercial banks unmanned, automated and intelligent is change rapidly, all kinds of business data expand rapidly, the traditional paper books and written records were mostly magnetic media replaced status of audit staff want to get the "audit trail of tangible difficult roads of Shu". In practice, the rapid development of informatization, the audit needs of limited audit resources and increasing, is relatively low and the increasingly heavy audit quality audit tasks, many contradictions in the auditing personnel is not high and the development of financial business innovation etc. have become increasingly prominent, seriously affecting the quality of internal audit work. Information lead to the audit object data, audit clue fuzzy, audit risk diversity Of all kinds of defects of audit business of its management gradually revealed, how to prevent risks brought by information technology fraud effectively, enhance the quality of internal audit is the key.2008, a computer savvy traders at the French bank deliberately invaded the bank security system, carefully designed fictitious transactions, illegal huge financial derivatives caused by the bank's $7 billion 100 million loss scandal lesson is profound, but also to the internal audit of commercial banks to strengthen internal audit management, improve the quality of internal audit has brought enormous pressure and challenges.
In this paper, according to the author of many years of experience in internal audit work of Construction Bank, combined with the status quo of Gansu construction bank internal audit, from the core functions of the internal audit, quality system construction, improve internal control process, evaluation of internal audit business implementation, personnel ability and performance assessment incentives, development of technology and the off-site audit the risk oriented audit practices, combined with a variety of new business products of the Construction Bank and ready-made audit cases, by investigation, analysis, evaluation, according to the Gansu construction bank internal audit quality management problems and the relevant supervisory departments for internal audit requirements, learn from the advanced experience of foreign commercial banks, analysis of factors the influence and restriction of internal and external audit project quality, put forward to further improve the quality of Gansu Construction Bank Internal Audit in the information environment of Strategy.
The purpose of this study is to improve the quality of internal audit in Gansu Construction Bank, and to provide reference for other domestic enterprises, especially the internal audit of Construction Bank.

【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F239.45

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