现代风险导向内部审计在X城市商业银行的应用研究

发布时间：2018-02-02 01:14

本文关键词： 现代风险导向内部审计城市商业银行风险评估　出处：《重庆理工大学》2017年硕士论文　论文类型：学位论文

【摘要】：现代风险导向内部审计是高风险的现代社会催生的一种全新的内部审计理念。与传统风险导向内部审计相比,它更突出了内部审计部门对企业的风险评估,且将风险评估的范围从微观拓展到了宏观的层面,更备全局性和前瞻性,能够帮助企业更好地鉴别风险、防控风险,从而达到增值的目的。为了推进我国内部审计的发展,帮助我国的企业在激烈复杂的竞争中稳健经营,我国内部审计组织确立了现代风险导向的内部审计,在推出的新修内部审计准则中,强调了进行内部审计应以风险评估为基础。银行是国民经济的命脉,它的健康平稳发展必须被保障,而银行又是风险较高、稳定性较差、外部成本高的行业,使其对优良的内部控制和外部监管更加依赖,也对外部复杂多变的环境更为敏感。内部审计作为银行全面风险管理系统的第三道防线,它的科学且高效的实施尤为重要。近年来现代风险导向内部审计相继在我国银行业开展,但仍存在一些问题需待完善。我国城市商业银行由于近年城镇化建设的迅速推进以及地方政府融资平台的不断扩展,数量翻涨,成为了仅次于国有商业银行、股份制商业银行之后的第三大金融力量。伴随着城市商业银行上市、跨区域经营步伐的加快,各大城商行都在不断更新自身的业务种类、拓展自身的经营领域、扩充组织规模,相应的城商行遭逢到的风险也是花样迭出,对城商行风险管理能力的考验变得更加严苛。然而与业务规模迅猛的发展速度相比,城商行在风险的管控上的精进速度明显滞后,常常显得心有余而力不足,问题丛生。因此,优化改进城商行的内部审计体系刻不容缓。本文分五个章节来撰写论文的主要内容。第一章对该课题的课题背景、选题意义、该课题国内外研究情况、以及主要内容与撰写方法进行了介绍。第二章从理论基础、相关概念、审计程序及商业银行现代风险导向内部审计四块内容全面讲述现代风险导向内部审计。第三章选取X城市商业银行(以下简称X银行)为例,介绍了该行的基本情况及审计现状,然后分析了该行内部审计的现存问题及问题成因。第四章在X银行内构建现代风险导向内部审计体系,并详尽演示了对X银行的风险评估过程。第五章通过体系的构建,对X银行内部审计的现存问题,提出相应的具有建设性的完善建议。本文综合运用规范研究法和案例分析法完成了全篇的撰写。以规范研究法,介绍了现代风险导向内部审计的相关理论;以理论案例结合法分析了X银行内部审计的现状、现存问题及现存问题的主要原因。随后对X银行构建现代风险导向内部审计体系。最后通过现代风险导向内部审计体系的试运行,针对X银行现存的内部审计问题给出了相应的完善建议。X银行内部审计的问题其实也在我国其它城市商业银行中被曝出,因此本文提出的建议不但对X银行内部审计职能的进一步发挥具有重要意义,而且希望能给我国其他城市商业银行一点思路,他们都能在实施现代风险导向内部审计的道路上少些弯路、障碍。
[Abstract]:The modern risk oriented internal audit is a high risk of modern society the birth of a new concept of internal audit. Compared with the traditional risk oriented internal audit, it is more prominent in the internal audit department of enterprise risk assessment, and risk assessment to a macro level from the micro expansion, more global and forward-looking that can help enterprises better risk identification, risk prevention and control, so as to achieve the purpose of value-added. In order to promote the development of China's internal audit, to help Chinese enterprises in the fierce competition in the complex sound management, our internal audit organization established internal audit of modern risk oriented, at the launch of the new internal auditing standards in the internal audit should be emphasized on the basis of risk assessment. The bank is the lifeline of the national economy, the healthy and steady development of it must be guaranteed, and the bank is high risk, poor stability, The high cost of the industry, making it more dependent on good internal control and external regulation, also outside the complex environment is more sensitive. The internal audit as a third line of defense comprehensive risk management system of bank, its scientific and efficient implementation is particularly important. In recent years, modern risk oriented internal audit have been carried out on me China's banking industry, but there are still some problems need to be improved. The city commercial banks in China in recent years due to the rapid advance of urbanization, local government financing platform continues to expand, the number turned up, has become the second only to state-owned commercial banks, joint-stock commercial banks after the third financial strength. Along with the city commercial banks. Cross regional business to accelerate the pace, the city commercial banks are constantly update their types of business, expand their business areas, expand the size of the organization, the city firm was The risk is on the public figure of the city firm, risk management ability of the test becomes more harsh. But compared with the rapid pace of development of business scale, city commercial banks in the risk management on the progress speed obviously lags behind, often appear insufficient, problems. Therefore, urgent optimization of internal audit firms in town system. The main content of this paper is divided into five chapters. The first chapter to write a thesis on the research background, significance, the domestic and foreign research situation of the subject, and the main content and writing methods are introduced. The second chapter from the basic theory, related concepts, procedures and audit of commercial banks in modern risk oriented internal audit four comprehensive content about modern risk oriented internal audit. The third chapter selects X City Commercial Bank (hereinafter referred to as X bank) as an example, this paper introduces the basic situation of the bank and audit status, And then analyzes the causes of existing problems and problems of the internal audit. The fourth chapter constructs the system of modern risk oriented internal audit in X bank, and a detailed presentation of the risk assessment of bank X process. The fifth chapter through the system construction, the existing problems of the internal audit of bank X, put forward the corresponding constructive improvement suggestions. In this paper, the integrated use of normative research and case analysis to complete the whole writing. The normative research method, introduces the related theory of modern risk oriented internal audit; analyzes the status quo of internal auditing of bank X on the theory of case method, the main causes of existing problems and existing problems. Then the system of modern risk oriented internal the Construction Bank X audit. Finally, through a trial run of the system of modern risk oriented internal audit, internal audit according to the existing problems of X bank gives some suggestions for the improvement of.X bank In fact, problems of internal audit in other city commercial banks in China has been discovered, so this paper puts forward suggestions on not only the internal audit function of X bank to further play is of great significance, and hope to other city commercial banks in our country a few ideas, they can in the implementation of modern risk oriented internal audit on the road less detour obstacles.

【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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