基于价值链理论的银行风险管理审计问题研究

发布时间：2019-06-30 23:12

【摘要】：银行是经营货币的特殊的金融企业，其风险管理水平的高低不仅直接关系到其自身的生存和发展，也关系到整个国民经济的繁荣与稳定。而内部审计在其风险管理中处于重要地位。IIA(2004)指出，内部审计是一种独立、客观的确认与咨询活动，旨在增加价值和改善组织的运营。它通过系统的、规范的方法，评价并改善风险管理、控制和治理过程的效果，帮助组织实现其目标。2002年美国国会通过的《萨班斯—奥克斯法案》指出，，董事会、高层管理者、外部审计师与内部审计师作为有效公司治理的基石，成为开展公司治理、内部控制必须职责的重要组成部分。因此，银行内部审计有责任和义务帮助组织改善风险管理。IIA实务公告2110—1指出，内部审计师应该通过检查、评价、报告风险管理过程的适当性和有效性并提出改进意见，对管理层和审计委员会提供帮助。起咨询性作用的内部审计师能够通过发现、评价并运用风险管理的方法和控制措施，帮助组织解决风险问题。这就意味着内部审计人员可以发现新的风险管理的方法并建议组织采用，以帮助组织解决风险问题，进而达到实现组织目标和审计价值的目的。本文吸收了国际内部审计师协会2004年修订的《内部审计实务标准》和COSO委员会的《企业风险管理框架》的最新理念，将内部审计的新模式——风险管理审计应用到银行系统，综合运用归纳、演绎、案例分析等方法，从内部审计人员的角度，通过对价值链及其应用的分析，归纳出链的实质，明确链分析的意义，探索性地提出了风险链的管理思路，并依此开展风险管理审计。本人认为，这种思路可以有效、及时地发现银行风险管理过程中存在的问题，有利于银行明确风险责任、改善风险管理水平；同时也为风险管理审计提供了一种新的研究方法。
[Abstract]:Bank is a special financial enterprise operating currency. The level of risk management is not only directly related to its own survival and development, but also related to the prosperity and stability of the whole national economy. Internal audit plays an important role in its risk management. IIA (2004) points out that internal audit is an independent and objective confirmation and consulting activity aimed at adding value and improving the operation of the organization. It helps organizations achieve their goals through systematic and standardized methods to evaluate and improve the effectiveness of risk management, control and governance processes. Sarbanes-Cox Act, passed by Congress in 2002, points out that the board of directors, senior managers, external auditors and internal auditors, as the cornerstone of effective corporate governance, have become an important part of corporate governance and internal control. Therefore, bank internal audit has the responsibility and obligation to help the organization improve risk management. IIA practice announcement 2110 points out that internal auditors should help management and audit committee through inspection, evaluation, reporting on the appropriateness and effectiveness of risk management process and suggestions for improvement. Internal auditors who play a consulting role can help organizations solve risk problems by discovering, evaluating and applying risk management methods and control measures. This means that internal auditors can find new risk management methods and recommend them to help organizations solve risk problems, so as to achieve organizational goals and audit value. This paper absorbs the latest concepts of Internal Audit practice Standard revised by the International Institute of Internal auditors in 2004 and COSO Committee's Enterprise risk Management Framework, applies the new model of internal audit to the banking system, comprehensively applies induction, deduction, case analysis and other methods, and sums up the essence of the chain from the point of view of internal auditors, through the analysis of the value chain and its application. This paper clarifies the significance of chain analysis, puts forward the management idea of risk chain, and carries out risk management audit according to it. In my opinion, this way of thinking can effectively and timely find the problems existing in the process of bank risk management, which is helpful for banks to clarify their risk responsibility and improve the level of risk management. At the same time, it also provides a new research method for risk management audit.
【学位授予单位】：河北大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.4

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