风险导向内部审计在人民银行风险管理中的应用

发布时间：2018-01-11 03:11

本文关键词：风险导向内部审计在人民银行风险管理中的应用　出处：《首都经济贸易大学》2015年硕士论文　论文类型：学位论文

【摘要】：中国人民银行处于我国经济金融的核心地位,承担着建立社会信用体系、实施国家宏观经济调控、监督管理债券和外汇黄金市场、维护金融安全与稳定、提供金融服务等职责。在履行职责和开展业务的过程中,如果管理不严格、内控制度欠缺、规章制度不到位、操作程序不规范、检查监督不落实就容易诱发各种各样的风险。内部审计部门在风险管理和控制方面具有重要的监督和管理职能。风险导向审计是加强风险管理、完善内部控制、提高内部审计工作质量、降低审计风险的有效手段,将风险导向审计引入人民银行内部审计具有重要的意义。本文首先对国内外风险导向审计的研究成果进行梳理,在此基础上,介绍了风险导向内部审计理论,包括风险导向内部审计的内涵、特点、其独特的优势和理论基础,并对人民银行目前面临的风险现状、风险导向内部审计与人民银行风险管理间的关系和在人民银行风险管理中引入风险导向内部审计的必要性及可行性进行了分析介绍;然后,在上述分析的基础上设计了风险导向内部审计在人民银行内部审计中的具体操作流程,详细阐述了人民银行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,对人民银行在实施风险导向内部审计时所面临的诸如理论欠缺、对风险管理和风险导向内部审计的认识不足、风险管理水平低下、信息系统技术落后和人才缺乏等问题进行分析、探讨和研究,并提出了相应的应对策略,以促使风险导向内部审计在人民银行风险管理工作中的有效开展。研究结果表明,人民银行风险管理与风险导向内部审计的完美结合能够有效地控制和管理人民银行风险,在现有的条件下将人民银行的风险降到最低。随着经济金融的不断发展,人民银行风险管理需要风险导向内部审计的理论、技术和方法充分结合,使人民银行的管理决策更加科学化,履职能力更加高效化,从根本上保证人民银行风险管理目标的实现。
[Abstract]:The people's Bank of China at the core of China's economy and finance, undertakes the establishment of a social credit system, the implementation of the national macroeconomic regulation and control, supervision and management of securities and foreign exchange gold market, maintain financial security and stability, to provide financial services and other duties. In the course of their duties and business, if the management is not strict, the lack of internal control system. The rules and regulations in place, operating procedures are not standardized, not easy to implement the inspection and supervision of risk of all kinds. The internal audit department has important supervision and management in risk management and control. Risk oriented audit is to strengthen risk management, improve internal control, improve the quality of internal audit work, effective means to reduce audit risk the introduction of risk oriented audit, internal audit of the people's Bank has important significance. This paper researches on the risk oriented audit in home and abroad Sort out, on this basis, introduces the theory of risk oriented internal audit, including the characteristics of the connotation of risk oriented internal audit, its unique advantages and theoretical basis, and the risk status of the people's Bank is currently facing the risk oriented internal audit and risk management relations between the people's Bank and the introduction of risk oriented internal audit in people the bank risk management the necessity and feasibility are introduced; then, based on the analysis on the design of specific operational procedures in the internal audit of the people's Bank of risk oriented internal audit, expounds the work content of the people's Bank of risk oriented internal audit; finally, the above analysis based on the results of the people's Bank of China in the face of risk oriented internal audit implementation of the theory such as lack, lack of awareness of risk management and risk oriented internal audit and risk management of wind and water The poor, the lack of information system of backward technology and talent to analyze, study and research, and puts forward corresponding countermeasures, in order to promote the effective implementation of risk oriented internal audit in risk management work of the people's Bank. The results show that the perfect combination of risk management and risk oriented internal audit of the people's bank can effectively control the people's Bank and the management risk, the existing conditions of the people's Bank of the risk to a minimum. With the continuous development of economy and finance, and risk management needs of risk oriented internal audit of people's Bank of theory, technology and method of fully integrated, so the people's Bank of the management decision-making more scientific, the ability to perform their duties more efficiently, from the fundamental to ensure the realization of the goal of risk management of the people's Bank of China.

【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】：2015
【分类号】：F239.45;F832.31

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