中美商业银行内部审计比较分析

发布时间：2018-01-30 21:16

本文关键词： 商业银行内部审计人员国际比较审计委员会比较分析审计独立性内部控制稽核工作董事会风险控制　出处：《会计之友(下旬刊)》2008年11期 　论文类型：期刊论文

【摘要】：本文比较、分析了中美商业银行的内部审计独立性和审计价值,发现:美国商业银行内部审计机构直接对董事会(审计委员会)负责并报告工作,审计机构的人事和预算权皆由审计委员会掌控,其独立性和权威性较强;美国商业银行内部审计以风险控制为工作重点,建立了一套以银行风险为导向的内部审计运作体系,以风险为导向的审计运作体系包括以流程为核心的全过程监督体系和以风险等级为中心的全方位评价体系。而我国商业银行在内部审计独立性和审计价值方面均存在差距。由此,笔者提出借鉴美国商业银行内部审计先进经验,推进我国商业银行内部审计改革的思路和对策。
[Abstract]:This paper compares and analyzes the internal audit independence and audit value of Chinese and American commercial banks, and finds that the internal audit institutions of American commercial banks are directly responsible for and report to the board of directors (audit committee). The personnel and budget authority of the audit institution is controlled by the audit committee, and its independence and authority are strong; The internal audit of American commercial banks focuses on risk control and establishes a set of internal audit operation system which is oriented by bank risk. The risk-based audit operation system includes the whole process supervision system with process as the core and the omni-directional evaluation system with risk grade as the center. The commercial banks in our country have both the independence of internal audit and the audit value. There is a gap. The author puts forward the ideas and countermeasures to promote the reform of internal audit of commercial banks in our country by using the advanced experience of internal audit of American commercial banks for reference.
【作者单位】：西南财经大学会计学院;华夏银行总行稽核部;
【分类号】：F239.45;F837.12;F832.2
【正文快照】： 由于商业银行内部审计在银行经营管理中处于极其重要的地位,它既是银行内部控制机制的重要组成部分,又是监督与评价内部控制的主要手段,因此,人们把商业银行内部审计当作“企业良心”,当作维护企业道德文化的最后一道防线。一、中美商业银行内部审计独立性比较分析(一)美国商

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