A农村商业银行增值型内部审计体系构建研究

发布时间：2018-02-28 22:14

本文关键词： 商业银行增值型内部审计风险管理内部控制　出处：《哈尔滨商业大学》2017年硕士论文　论文类型：学位论文

【摘要】：全球经济一体化进程不断加快,经济的联动性不断增强,复杂多变的国际金融市场的自由化程度日益提高,竞争形势也愈加严峻。尤其在人民币正式加入特别提款权(以下简称SDR)之后,使得国内与国际金融周期的联系更为密切,国内与国际市场的互动更加频繁,这就直接影响了国内汇率和利率的内外部环境。面对日益复杂的汇率和利率环境,商业银行的经营和风险管理水平都将面临前所未有的挑战。A农村商业银行作为带动地方经济发展的金融行业核心力量,面对严峻的经济形势,要不断加强自身变革,提高核心竞争力。内部审计部门作为公司治理的四大基石之一,也要加快转型升级,转变审计视角,从战略全局的角度出发,发挥其在内部控制和风险管理领域的增值作用,实现为组织增加价值的目标,保障A农村商业银行持续稳健的经营。因此,如何切实的发挥内部审计为组织增加价值的作用,已然成为当前A农村商业银行内部审计转型发展过程中的工作重心。聚焦A农村商业银行内部审计转型升级的难题,以A农村商业银行内部审计为研究对象,采用受托责任等理论方法,研究了增值型内部审计的国内外现状,旨在构建适用于A农村商业银行的增值型内部审计体系。首先,从增值型内部审计的基础理论出发,对A农村商业银行内部审计的现状进行分析,发现内部审计的职能未得到有效发挥,存在独立性缺失、审计范围狭窄、技术手段落后、审计质量不高和审计人员缺失等问题,同时对产生问题的成因进行分析,并且阐述了A农村商业银行开展增值型内部审计的必要性;其次结合A农村商业银行内部审计的具体情况,从目标、原则、方法和内容四个方面,构建A农村商业银行增值型内部审计体系,并在A农村商业银行应用;最后从优化增值理念、健全审计制度、创新审计技术、推进人才队伍建设四个方面保障增值型内部审计在A农村商业银行的有效开展。增值型内部审计体系的构建可以有效的解决A农村商业银行内部审计存在的问题,发挥内部审计为组织增加价值的作用,同时对于其他商业银行内部审计工作的开展也具有一定的指导意义。
[Abstract]:The process of global economic integration continues to accelerate, the linkage of the economy increases, and the degree of liberalization of the complex and changeable international financial markets increases. The competition situation has also become more severe. Especially after the RMB formally joined the Special drawing Rights (SDR), it has made the domestic and international financial cycles more closely linked, and the interaction between domestic and international markets has become more frequent. This directly affects the internal and external environment of domestic exchange rates and interest rates. The management and risk management level of commercial banks will face unprecedented challenges. A Rural Commercial Banks, as the core force of the financial industry that drives the development of local economy, must constantly strengthen its own reform in the face of the severe economic situation. Improving the core competence. As one of the four cornerstones of corporate governance, internal audit departments should also accelerate the transformation and upgrading, change the audit perspective, and give full play to its value-added role in the field of internal control and risk management from the perspective of the overall strategic situation. To realize the goal of adding value to the organization and to ensure the sustained and steady operation of A rural commercial bank. Therefore, how to give full play to the role of internal audit to add value to the organization, It has already become the focus of work in the process of internal audit transformation and development of A rural commercial bank. Focusing on the difficult problem of internal audit transformation and upgrading of A rural commercial bank, this paper takes the internal audit of A rural commercial bank as the research object. This paper studies the current situation of value-added internal audit at home and abroad by using the theory of fiduciary responsibility, aiming at constructing the value-added internal audit system suitable for A rural commercial bank. First of all, starting from the basic theory of value-added internal audit, By analyzing the present situation of internal audit of A rural commercial bank, it is found that the function of internal audit has not been effectively brought into play, there are some problems, such as lack of independence, narrow audit scope, backward technical means, low audit quality and lack of auditors, etc. At the same time, the causes of the problems are analyzed, and the necessity of the value-added internal audit of A rural commercial bank is expounded. Secondly, combined with the specific situation of the internal audit of A rural commercial bank, from the objectives, principles, Methods and contents of the internal audit system of value-added type of A rural commercial bank, and its application in A rural commercial bank, finally, from optimizing the concept of value-added, perfecting the audit system, innovating the audit technology, Promoting the construction of talent team four aspects to ensure the effective development of value-added internal audit in A rural commercial bank. The construction of value-added internal audit system can effectively solve the problems existing in the internal audit of A rural commercial bank. Giving play to the role of internal audit to add value to the organization, at the same time for other commercial banks to carry out the work of internal audit also has certain guiding significance.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.45

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