中国人民银行风险导向审计流程研究
发布时间：2019-02-16 04:23
【摘要】：人民银行于1998年成立独立的内审部门,经过十几年的发展,人民银行的内审工作取得了一定进展,但是审计模式仍然以传统的合规性检查为主。随着人民银行所承担的责任日益加重,传统的审计模式已经不能适应人民银行对内控管理的需要和对风险控制的要求。在此背景下,人民银行内部审计向风险导向审计转型显得尤为重要。 本文首先对国内外风险导向审计的研究成果进行梳理,提出了基于风险导向审计视角研究人民银行内部审计转型的观点。第二对风险导向审计的相关理论进行了分析,通过对比分析的方法剖析审计模式的异同,突出风险导向审计在人民银行对风险控制要求下的适应性。第三研究人民银行内部审计机制的现状并找出存在的问题。第四对风险导向审计与内部审计相结合进行了必要性和可行性分析,论证了在人民银行内部审计工作中开展风险导向审计的基础和存在的障碍。第五在上述分析的基础上设计了风险导向审计在人民银行内部审计中的具体操作流程,详细阐述了风险导向内部审计的工作内容。最后基于以上分析研究的结果提出风险导向审计标准化流程在实施过程中需要注意的事项以及下一步需要解决的一些问题,以促使风险导向审计在人民银行内部审计中的有效开展。 研究结果表明,人民银行内部审计存在审计目标单一、职能层次低；审计效率低下、适应性不强；缺乏有效的风险控制手段；审计信息化不足等问题,在促进人民银行内部审计向风险导向审计转型的进程中,实施风险导向标准化流程时要注意到强化风险意识和风险导向审计理念；审计模式的兼容问题；加强审计软件和信息平台的应用以及注重提高审计人员的综合素质的问题。
[Abstract]:The people's Bank of China established an independent internal audit department in 1998. After more than ten years of development, the internal audit work of the people's Bank of China has made some progress, but the audit mode is still based on the traditional compliance inspection. With the increasing responsibility of the people's Bank of China, the traditional audit mode has been unable to meet the needs of internal control management and risk control of the people's Bank of China. In this context, the transition from internal audit to risk-oriented audit is particularly important. This paper firstly combs the research results of risk-oriented audit at home and abroad, and puts forward the point of view of the transformation of internal audit of the people's Bank of China based on the perspective of risk-oriented audit. The second part analyzes the related theories of risk-oriented audit, analyzes the similarities and differences of audit mode through comparative analysis, and highlights the adaptability of risk-oriented audit under the requirements of the people's Bank of China for risk control. The third part studies the present situation of the internal audit mechanism of the people's Bank of China and finds out the existing problems. The fourth part analyzes the necessity and feasibility of the combination of risk-based audit and internal audit, and demonstrates the basis and obstacles of carrying out risk-based audit in the internal audit of the people's Bank of China. Fifthly, on the basis of the above analysis, the paper designs the concrete operation flow of the risk-oriented audit in the internal audit of the people's Bank of China, and expounds the work content of the risk-based internal audit in detail. Finally, based on the results of the above analysis, the paper puts forward some issues that need to be paid attention to in the implementation of the risk-oriented audit standardization process and some problems to be solved in the next step. In order to promote the effective development of risk-oriented audit in the internal audit of the people's Bank of China. The results show that the internal audit of the people's Bank of China has a single audit goal, low functional level, low audit efficiency, weak adaptability, lack of effective means of risk control. In the process of promoting the transition from internal audit to risk-based audit in the people's Bank of China, we should pay attention to strengthening the risk consciousness and the idea of risk-based audit when implementing the risk-oriented standardization process. The compatibility of audit mode, strengthening the application of audit software and information platform, and paying attention to improving the comprehensive quality of auditors.
【学位授予单位】：西北大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：F239.4
本文编号：2424040
[Abstract]:The people's Bank of China established an independent internal audit department in 1998. After more than ten years of development, the internal audit work of the people's Bank of China has made some progress, but the audit mode is still based on the traditional compliance inspection. With the increasing responsibility of the people's Bank of China, the traditional audit mode has been unable to meet the needs of internal control management and risk control of the people's Bank of China. In this context, the transition from internal audit to risk-oriented audit is particularly important. This paper firstly combs the research results of risk-oriented audit at home and abroad, and puts forward the point of view of the transformation of internal audit of the people's Bank of China based on the perspective of risk-oriented audit. The second part analyzes the related theories of risk-oriented audit, analyzes the similarities and differences of audit mode through comparative analysis, and highlights the adaptability of risk-oriented audit under the requirements of the people's Bank of China for risk control. The third part studies the present situation of the internal audit mechanism of the people's Bank of China and finds out the existing problems. The fourth part analyzes the necessity and feasibility of the combination of risk-based audit and internal audit, and demonstrates the basis and obstacles of carrying out risk-based audit in the internal audit of the people's Bank of China. Fifthly, on the basis of the above analysis, the paper designs the concrete operation flow of the risk-oriented audit in the internal audit of the people's Bank of China, and expounds the work content of the risk-based internal audit in detail. Finally, based on the results of the above analysis, the paper puts forward some issues that need to be paid attention to in the implementation of the risk-oriented audit standardization process and some problems to be solved in the next step. In order to promote the effective development of risk-oriented audit in the internal audit of the people's Bank of China. The results show that the internal audit of the people's Bank of China has a single audit goal, low functional level, low audit efficiency, weak adaptability, lack of effective means of risk control. In the process of promoting the transition from internal audit to risk-based audit in the people's Bank of China, we should pay attention to strengthening the risk consciousness and the idea of risk-based audit when implementing the risk-oriented standardization process. The compatibility of audit mode, strengthening the application of audit software and information platform, and paying attention to improving the comprehensive quality of auditors.
【学位授予单位】：西北大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：F239.4
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