T商业银行风险导向内部审计探究
发布时间：2018-07-16 23:41
【摘要】：伴随着市场经济不断深入发展,银行的经营环境逐渐变得越发动荡,必须准确的把握和分析其所面临的风险和各种不确定性才能满足风险管理的要求。近年来,内部审计对银行风险管理的影响获得日益显著的关注。新巴塞尔协议的签署为商业银行内部审计的开展提供了重要的参考,它提出银行内部审计等工作任务不仅仅是检查错误、防止舞弊,而更需要站在独立、公正、客观的立场上为银行工作提供风险管理、内部控制、经营决策等方面的咨询服务和改进建议,保证银行经营发展活动持续稳步有效推进。新巴塞尔协议提出的新标准使得商业银行重新审视内部审计工作的出发点与落脚点,深化了内部审计工作在银行经营活动中的作用。本文以风险导向内部审计相关理论研究为基础,对以T银行为例,对风险导向内部审计在银行日常运营管理中的运用展开探索,探寻并分析其中存在的实际问题,抓其特征,究其根源,进而提出问题的解决思路,从而帮助内部审计工作更加有效地参与到商业银行风险管理活动中。本文的主要内容可以分为五个部分:首先是绪论,简要阐述了本文的研究背景、基本方法、研究现状以及研究价值;第二章是理论概述,主要论述了风险导向内部审计的基本概念和主要特征,并且分析了其对于商业银行风险控制的影响,同时分析了其主要内容。同时,对有关的理论体系展开了简要阐述。第三章是T银行风险导向内部审计的应用现状以及所存在的不足。首先简要介绍了T银行基本运行状况,然后详细分析了T银行的内部审计机制的运行现状,对其中存在的问题进行了分析和归纳,主要包括:审计评价视角不充分,内部审计评价模型没有适时调整,技术手段相对落后以及工作人员执业水平不足。第四章是T银行风险导向内部审计产生不足的根源。这一章主要从信息来源的局限性,分析问题成因不充分,不符合风险导向要求的内部审计理念,内审人员缺乏利用现代技术进行审计的意识以及内部审计人才选拔和培养制度不完善这五个大的方面分析了审计工作存在种种不足的根源。第五章则是以风险管理为导向,以T银行为例对其内部审计工作的改进和完善提出建议。本章为商业银行加强和完善内部审计工作提出了几点建议,包括扩展风险评价视角,构建科学的评估体系,提高风险防控质量,增强内部审计意识,提升工作人员素质等几个方面。
[Abstract]:With the further development of market economy, the operating environment of banks becomes more and more turbulent. It is necessary to accurately grasp and analyze the risks and uncertainties they face in order to meet the requirements of risk management. In recent years, the influence of internal audit on bank risk management has been paid more and more attention. The signing of the New Basel Accord provides an important reference for the development of the internal audit of commercial banks. It puts forward that the task of internal audit of banks is not only to check for mistakes and prevent fraud, but also to stand independent and impartial. The objective position is to provide consulting services and suggestions on risk management, internal control, management decision and so on, to ensure that the bank's business and development activities continue to advance steadily and effectively. The new standard proposed by the New Basel Accord makes the commercial banks to re-examine the starting point and the foothold of the internal audit work and deepen the role of the internal audit work in the operation of the banks. Based on the theory research of Risk-Oriented Internal Audit, this paper explores the application of Risk-Oriented Internal Audit in the daily operation and management of banks, explores and analyzes the practical problems, and stresses its characteristics, taking T Bank as an example to explore the application of Risk-Oriented Internal Audit in the daily operation management of banks. The root causes of the problem are investigated, and the solutions are put forward to help the internal audit work to participate in the risk management activities of commercial banks more effectively. The main content of this paper can be divided into five parts: first is the introduction, briefly describes the research background, basic methods, research status and research value; the second chapter is a theoretical overview, This paper mainly discusses the basic concept and main characteristics of risk-based internal audit, and analyzes its influence on the risk control of commercial banks, as well as its main contents. At the same time, the related theoretical system is briefly described. The third chapter is the application of T-bank risk-oriented internal audit and the shortcomings. First of all, the paper briefly introduces the basic operation of T Bank, then analyzes the current situation of T Bank's internal audit mechanism in detail, and analyzes and summarizes the existing problems, including: the audit evaluation angle is not sufficient, The internal audit evaluation model is not adjusted properly, the technical means are relatively backward and the staff practice level is insufficient. The fourth chapter is the root of T-bank risk-oriented internal audit. This chapter mainly from the limitations of information sources, analysis of the causes of the problem is not sufficient, not in line with the risk-based requirements of internal audit concept, The lack of awareness of the use of modern technology in auditing and the imperfect selection and training system of internal audit personnel have analyzed the root causes of the deficiencies in audit work. The fifth chapter takes risk management as the direction, taking T Bank as an example to improve and perfect its internal audit work. This chapter puts forward some suggestions for commercial banks to strengthen and perfect the internal audit work, including expanding the perspective of risk evaluation, constructing a scientific evaluation system, improving the quality of risk prevention and control, and enhancing the awareness of internal audit. Improve the quality of staff and other aspects.
【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.45;F832.33
本文编号：2128074
[Abstract]:With the further development of market economy, the operating environment of banks becomes more and more turbulent. It is necessary to accurately grasp and analyze the risks and uncertainties they face in order to meet the requirements of risk management. In recent years, the influence of internal audit on bank risk management has been paid more and more attention. The signing of the New Basel Accord provides an important reference for the development of the internal audit of commercial banks. It puts forward that the task of internal audit of banks is not only to check for mistakes and prevent fraud, but also to stand independent and impartial. The objective position is to provide consulting services and suggestions on risk management, internal control, management decision and so on, to ensure that the bank's business and development activities continue to advance steadily and effectively. The new standard proposed by the New Basel Accord makes the commercial banks to re-examine the starting point and the foothold of the internal audit work and deepen the role of the internal audit work in the operation of the banks. Based on the theory research of Risk-Oriented Internal Audit, this paper explores the application of Risk-Oriented Internal Audit in the daily operation and management of banks, explores and analyzes the practical problems, and stresses its characteristics, taking T Bank as an example to explore the application of Risk-Oriented Internal Audit in the daily operation management of banks. The root causes of the problem are investigated, and the solutions are put forward to help the internal audit work to participate in the risk management activities of commercial banks more effectively. The main content of this paper can be divided into five parts: first is the introduction, briefly describes the research background, basic methods, research status and research value; the second chapter is a theoretical overview, This paper mainly discusses the basic concept and main characteristics of risk-based internal audit, and analyzes its influence on the risk control of commercial banks, as well as its main contents. At the same time, the related theoretical system is briefly described. The third chapter is the application of T-bank risk-oriented internal audit and the shortcomings. First of all, the paper briefly introduces the basic operation of T Bank, then analyzes the current situation of T Bank's internal audit mechanism in detail, and analyzes and summarizes the existing problems, including: the audit evaluation angle is not sufficient, The internal audit evaluation model is not adjusted properly, the technical means are relatively backward and the staff practice level is insufficient. The fourth chapter is the root of T-bank risk-oriented internal audit. This chapter mainly from the limitations of information sources, analysis of the causes of the problem is not sufficient, not in line with the risk-based requirements of internal audit concept, The lack of awareness of the use of modern technology in auditing and the imperfect selection and training system of internal audit personnel have analyzed the root causes of the deficiencies in audit work. The fifth chapter takes risk management as the direction, taking T Bank as an example to improve and perfect its internal audit work. This chapter puts forward some suggestions for commercial banks to strengthen and perfect the internal audit work, including expanding the perspective of risk evaluation, constructing a scientific evaluation system, improving the quality of risk prevention and control, and enhancing the awareness of internal audit. Improve the quality of staff and other aspects.
【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.45;F832.33
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