基于风险导向的A银行内部审计业务优化研究

发布时间：2018-02-26 12:01

本文关键词： 风险导向内部审计业务优化　出处：《重庆理工大学》2017年硕士论文　论文类型：学位论文

【摘要】：当前,我国的经济形势极其错综复杂,银行业正面临着互联网金融、金融脱媒、利率市场化等巨大挑战。银行业的经营压力较大,面临着不良率和不良贷款余额双升等问题,A银行也在所难免。因此,对于内部审计,需要不断完善和发展,特别是实施风险导向内部审计显得十分关键。对于A银行而言,内部审计是其第三道防线,因此,可见其重要性,所以一定要做好优化升级。本文的研究是A银行内部审计中,风险导向内部审计的实际应用。对怎样在实务中贯彻落实风险导向内部审计理论进行讨论,来对现阶段审计模式中的缺点进行改进,实现内部审计质量的提升。商业银行在经营和管理过程中,必然要面对的一个问题是风险,在进行内部审计时,要将风险作为导向,在风险管理过程中,商业银行的必然趋势也是如此。并且,对于商业银行风险管理水平来讲,也会起到非常好的促进作用。对于这一选题进行研究,能够有助于我国商业银行内部审计体制的完善。研究指出A银行实施风险导向内部审计存在的问题主要在于审计规范体系尚不健全,审计职能仍以监督检查为主,内部审计人员力量薄弱,审计工具软件功能开发不足。分析原因主要在于理论及实务研究正处在完善中,A银行内部审计职能定位模糊,A银行技术水平及人员素质制约,审计信息库建设滞后。在研究A银行风险导向内部审计优化路径后提出加强风险评估,详细制定审计方案,加强审计监督和指导,充分利用非现场审计手段,重新梳理和定位内部审计职能,加强风险评估系统建设,打造高素质的内部审计团队,革新内部审计技术和方式等健全A银行风险导向内部审计的建议。本文提出的风险导向内部审计的优化路径和保障措施如能在A银行风险导向内部审计中予以实施,对A银行内部审计的发展和风险管理能力应有较大提高。本文的研究成果对于处于优化风险导向内部审计的银行来说具有重要的借鉴意义。
[Abstract]:At present, the economic situation of our country is extremely complicated, and the banking industry is facing enormous challenges, such as Internet finance, financial disintermediation, interest rate marketization, etc. Faced with problems such as bad rate and double rise of non-performing loan balance, Bank A is also unavoidable. Therefore, for internal audit, it is necessary to improve and develop continuously, especially the implementation of risk-based internal audit is very critical. For Bank A, Internal audit is its third line of defense, therefore, it is important to do a good job of optimization and upgrading. The practical application of risk-based internal audit. How to carry out the theory of risk-based internal audit in practice is discussed to improve the shortcomings of the current audit mode. In the process of management and management, commercial banks must face a problem of risk. In the process of internal audit, risk should be taken as the guide, and in the process of risk management, The inevitable trend of commercial banks is the same. And, for the level of risk management of commercial banks, it will also play a very good role in promoting. The research points out that the problems existing in the implementation of risk-based internal audit in Bank A are mainly due to the imperfect audit standard system, and the audit function is still mainly supervision and inspection. The internal auditor is weak, and the function of audit tools is not well developed. The main reason for the analysis is that the theoretical and practical research is in the process of perfecting the internal audit function of Bank A, and the technical level and personnel quality of Bank A are restricted. The construction of audit information base is lagging behind. After studying the optimized path of risk-oriented internal audit in Bank A, the author proposes to strengthen risk assessment, draw up audit plan in detail, strengthen audit supervision and guidance, and make full use of off-site audit means. Rearranging and positioning the internal audit function, strengthening the construction of the risk assessment system, building a high-quality internal audit team, Reform of internal audit techniques and methods and other suggestions to improve A bank risk-oriented internal audit. This paper puts forward the optimized path and safeguard measures of risk-based internal audit, if it can be implemented in A bank risk-oriented internal audit. The research results of this paper have important reference significance for the banks which are in the optimization of risk-oriented internal audit.
【学位授予单位】：重庆理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.45;F832.33

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