农行湖南省分行内部审计新模式研究

发布时间：2019-02-15 16:29

【摘要】： 随着银行业对外开放的步伐日益加快，我国银行业所面临的国际竞争也将日益激烈，而我国银行业在传统计划经济体制下所形成的一些弊端又使银行的发展面临更大的困难。国有商业银行内部审计在评价和监督银行内控机制的有效运转，保障银行各项经营的合法、稳健、理性方面起到不可替代的作用。因此，加强国有商业银行内部审计，对于深化国有商业银行改革、完善银行内部管理和促进银行经济效益提高方面具有重要意义。本文通过对国内外商业银行内部审计模式及内部审计相关问题的研究，结合对农行湖南省分行内部审计存在问题的研究分析，为农行湖南省分行选择了新的内部审计模式，即采用对二级分行实行派驻审计办事处的组织管理新模式。新模式的采用能有效地解决省分行对各二级分行的经营管理监督问题，使内部审计保持独立性、权威性，并提高内部审计工作质量。具体是：通过撤消二级分行审计中心，，上收二级分行审计职能，全辖设置12个审计办事处，人、财、物实行内部审计系统垂直管理，审计办事处作为省分行的派出机构，只向省分行负责，与派驻行是监督与被监督的关系，使得内部审计监督职能得到充分发挥。通过组织设计，确定派驻审计办事处与派驻行同处一个级别，并且实施内部审计费用单独核算，与被审计对象没有经济上的关系，解决了内部审计独立性问题和权威性问题。新模式实施后，通过采用对审计办事处审计工作实行目标管理、对内部审计人员进行业绩考核和对审计项目实行质量控制评价等配套措施，有效地对内部审计工作实施激励，解决了内部审计质量和内部审计成果运用问题。
[Abstract]:As the pace of banking opening to the outside world accelerates day by day, the international competition faced by our banking industry will also become increasingly fierce. However, some disadvantages of our banking industry under the traditional planned economy system make the development of banks face greater difficulties. The internal audit of the state-owned commercial banks plays an irreplaceable role in evaluating and supervising the effective operation of the internal control mechanism of the banks and ensuring the legal, steady and rational operation of the banks. Therefore, strengthening the internal audit of state-owned commercial banks is of great significance in deepening the reform of state-owned commercial banks, perfecting the internal management of banks and improving the economic benefits of banks. Through the research on the internal audit mode of domestic and foreign commercial banks and the problems related to internal audit, combined with the research and analysis of the problems existing in the internal audit of Agricultural Bank of Hunan Branch, this paper selects a new internal audit mode for the Agricultural Bank of Hunan Branch. That is, the implementation of the second-level branch audit office of the organization and management of the new model. The adoption of the new model can effectively solve the problem of the management and supervision of the secondary branches of provincial branches, maintain the independence and authority of the internal audit, and improve the quality of the internal audit work. Specifically, by abolishing the secondary branch audit center, receiving the audit function of the secondary branch, and setting up 12 audit offices, people, finances, and objects under the jurisdiction of the internal audit system, vertical management of the internal audit system will be carried out. The audit office is only responsible to the provincial branch as the branch of the province, and it is the relationship between the supervision and the supervision with the attached bank, which makes the function of internal audit supervision to be given full play. Through the organization design, the internal audit cost is accounted separately, which has no economic relationship with the audit object, and solves the problem of independence and authority of internal audit. The organization design determines the same level of the audit office and the posted bank, and carries out the separate accounting of the internal audit cost, which has no economic relationship with the audit object. After the implementation of the new model, the internal audit work can be effectively encouraged by adopting measures such as objective management of audit work, performance appraisal of internal auditors and quality control evaluation of audit projects. The quality of internal audit and the application of internal audit results have been solved.
【学位授予单位】：中南大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.45;F832.2

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