北京农商银行内部审计研究

发布时间：2018-01-01 03:06

本文关键词：北京农商银行内部审计研究　出处：《首都经济贸易大学》2016年硕士论文　论文类型：学位论文

【摘要】：21世纪是一个全新的经济时代,近年来,我国政府开始对金融界进行制度改革。目前,商业银行作为业界知名金融机构,其业务不断发生变化,管理方法和发展渠道更呈现出多元化趋向,从而对自身也有更高要求。农村商业银行也对内部管理进行了一系列的改革,并实行内部控制等措施来预防各种风险,如从内部层面对经营管理进行监督和控制的内部审计,其可以及时检查出银行内部存在的各种不合理的环节和漏洞,并针对这些问题进行改进和完善,是一种有效控制风险的方法。对商业银行的研究,本文主要着重于内部审计这一环节。因而,文章首先要要充分了解它的定义、作用,以及存在的潜在风险。基于这些原则,文章再对农村商业银行开展一系列研究。通过近几年不断的改革发展,农村商业银行内部审计部门对审计风险的重视程度已逐渐有所提升,但是由于其客观因素的限制使得内部审计的独立性缺失,内部审计员工的素质层次也各不相同,普遍存在专业胜任能力不足等问题,内审部门的审计方法也相对落后,以上这些因素导致我国农村商业银行的内部审计风险防范能力以及管理效果都逊色于其他商业银行。本文专门以北京农商银行为例对其开展了更加深入的分析,详细了解了其内部审计的现状,从而对其当下存在的一些具体的制约因素,如审计区域、资源共享、非现场审计流程、内部绩效、审计职能等展开分析,以此更加细致的挖掘其中的原因。此外,笔者结合个人理论知识,对以上因素提出了如拓展审计区域、充分运用审计资源、完善业务架构、改善绩效管理等解决措施。文章尽量全面的提出了改进意见以加强当下的内部管理,尤其针对审计环节,希望北京农商银行内部审计得以持续发展,以及其他国内农村商业银行能够比照自身内部审计发展,取长补短,获得长足发展。
[Abstract]:The twenty-first Century is a new economic era, in recent years, the Chinese government began to reform on the financial sector. At present, as the industry's well-known financial institutions, commercial banks, their business is constantly changing, management methods and channels of diversified development trend, and also have higher requirements to the self. The rural commercial banks carried out a series of reforms of internal management, and implementation of internal control measures to prevent various risks, such as the face of internal audit management supervision and control from the internal layer, which can timely check out all kinds of deposit in the bank's internal unreasonable links and loopholes, and solve these problems is improved and perfected. An effective method of risk control. The research of commercial banks, this paper mainly focuses on the internal audit of this link. Therefore, this article first to fully understand its definition, use, and storage The potential risk in the article. Based on these principles, then a series of studies on the development of rural commercial banks. In recent years through continuous reform and development of the internal audit department of rural commercial banks attach great importance to the audit risk degree has been gradually improved, but because of the limitation of objective factors makes the internal audit lack of independence, quality level the internal audit staff are also different, widespread lack of professional competence, audit methods of the internal audit department is relatively backward, these factors lead to China's rural commercial bank's internal audit risk prevention and management effect are inferior to other commercial banks. This article is dedicated to the Beijing rural commercial bank as an example to carry out the analysis more in depth, a detailed understanding of the status of the internal audit, some specific factors to the present, such as audit area, resources Sharing, off-site audit process and internal audit functions such as performance analysis, in order to more detailed discover the reasons. In addition, the author combines personal theory knowledge, the above factors put forward such as expanding the audit area, make full use of audit resources, improve the business structure, improve the performance management measures. This article try to comprehensive put forward to strengthen the internal management of the present, especially for the audit of internal audit link, hope the sustainable development of Beijing rural commercial bank, rural and other domestic commercial banks can according to their own internal audit development, learn from each other, to get rapid development.

【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F239.45

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