中央银行内部审计运作机制研究
发布时间：2018-10-15 09:15
【摘要】： 本论文综合运用审计学、管理学、会计学、金融学、内部控制理论等相关学科 的知识体系，并结合中央银行的性质和业务特点，遵循从普遍到特殊，从共性到个 性的思路，采用借鉴、移植、归纳等多种方法，对我国中央银行内部审计的理论和 实务进行全方位的研究与探索。 本文结构上分上、中、下三篇。 上篇：中央银行内部审计的理论基础。按照蒙氏审计学的理论框架，从中央银 行内部审计的概念出发，以内审目标为核心，对中央银行内部审计的几个基本理论 问题——中央银行内部审计的性质、职能定位、目标、独立性等问题进行了理论探 索，为中篇实务研究奠定了理论基础。 中篇：中央银行内部审计运作机制研究。在这个篇章里，作者围绕如何在中央 银行有效地开展内部审计这一中心问题，按照内审机制的构成要素——决策机制、 执行机制、协调机制、监控机制、反馈机制、动力机制、制约机制，分成组织体系、 权力与职责、人员素质、模式选择、关系协调、信息管理、内审准则，质量保证体 系等八个专题并结合中央银行的特点进行研究，，力图提出作者的一孔之见。 下篇：中央银行内部审计的方法论研究。在这个篇章里主要探讨中央银行内部 审计的主要方法，重点探讨如何在中央银行内开展风险基础审计和如何应付计算机 系统审计的挑战问题。
[Abstract]:This paper synthetically applies the knowledge system of auditing, management, accounting, finance, internal control theory and so on, and combines the nature and business characteristics of central bank. Following the train of thought from universality to particularity, from commonness to individuality, and adopting various methods, such as reference, transplantation, induction, etc. This paper studies and explores the theory and practice of internal audit of central bank in China. The structure of this paper is divided into three parts: upper, middle and lower. The first part: the theoretical basis of the central bank's internal audit. According to the theoretical framework of Mongol's audit theory, starting from the concept of internal audit of Central Bank, the core of internal audit is the internal audit goal. Several basic theoretical problems in the internal audit of the central bank: the nature, function orientation and objective of the internal audit of the central bank, Independence and other issues of theoretical exploration, for the middle of the practical research laid a theoretical foundation. The second part: the study of the internal audit operation mechanism of the central bank. In this chapter, the author focuses on the central question of how to effectively conduct internal audit in the central bank. According to the elements of internal audit mechanism-decision-making mechanism, executive mechanism, coordination mechanism, monitoring mechanism, feedback mechanism, dynamic mechanism, restriction mechanism, Divided into organizational system, power and responsibility, personnel quality, mode selection, relationship coordination, information management, internal audit criteria, This paper tries to put forward the author's opinion on the eight topics of quality assurance system and the characteristics of the central bank. The second part: the methodology of the central bank's internal audit. In this chapter, we mainly discuss the main methods of the internal audit of the central bank. This paper mainly discusses how to carry out risk-based audit in central bank and how to deal with the challenge of computer system audit.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2001
【分类号】：F239.45
本文编号：2272066
[Abstract]:This paper synthetically applies the knowledge system of auditing, management, accounting, finance, internal control theory and so on, and combines the nature and business characteristics of central bank. Following the train of thought from universality to particularity, from commonness to individuality, and adopting various methods, such as reference, transplantation, induction, etc. This paper studies and explores the theory and practice of internal audit of central bank in China. The structure of this paper is divided into three parts: upper, middle and lower. The first part: the theoretical basis of the central bank's internal audit. According to the theoretical framework of Mongol's audit theory, starting from the concept of internal audit of Central Bank, the core of internal audit is the internal audit goal. Several basic theoretical problems in the internal audit of the central bank: the nature, function orientation and objective of the internal audit of the central bank, Independence and other issues of theoretical exploration, for the middle of the practical research laid a theoretical foundation. The second part: the study of the internal audit operation mechanism of the central bank. In this chapter, the author focuses on the central question of how to effectively conduct internal audit in the central bank. According to the elements of internal audit mechanism-decision-making mechanism, executive mechanism, coordination mechanism, monitoring mechanism, feedback mechanism, dynamic mechanism, restriction mechanism, Divided into organizational system, power and responsibility, personnel quality, mode selection, relationship coordination, information management, internal audit criteria, This paper tries to put forward the author's opinion on the eight topics of quality assurance system and the characteristics of the central bank. The second part: the methodology of the central bank's internal audit. In this chapter, we mainly discuss the main methods of the internal audit of the central bank. This paper mainly discusses how to carry out risk-based audit in central bank and how to deal with the challenge of computer system audit.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2001
【分类号】：F239.45
【参考文献】
相关期刊论文 前1条
1 刘正光,王参合;中央银行内部审计的几个基本理论问题[J];审计研究资料;1999年12期
本文编号：2272066
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