现代风险导向审计在我国商业银行内审工作中的应用研究

发布时间：2018-05-02 01:13

本文选题：现代风险导向审计 + 应用　；参考：《西南财经大学》2008年硕士论文

【摘要】： 商业银行作为吸收公众存款,发放贷款,办理结算等业务的企业法人,对国家金融安全具有决定意义,银行的稳定是金融稳定的关键。随着经济的不断发展,商业银行面对的不确定性和风险也越来越多,有来自于外部的信用风险、市场风险,也有来自于内部的操作风险、道德风险等等。传统内部审计模式以商业银行账项和内部控制为基础,而由于内部人控制问题的存在,使内部审计难以发挥风险控制的作用,商业银行内部审计迫切需要寻求新的审计模式以适应审计环境的变迁,切实实现内部审计应有的作用。以战略管理理论和系统理论为理论基础发展起来的现代风险导向审计成为商业银行内部审计的发展方向。现代风险导向审计究竟是怎样的一种审计模式,它有何特点,为何审计职业界对其推崇之至,它能适用于我国商业银行内部审计吗?本文的研究正是基于这些问题而展开,全文共分六个部分,各部分主要内容如下: 第一部分为全文的前言,主要介绍本文研究的背景、写作目的,写作思路以及论文结构。第二部分概述了审计模式的历史发展进程和现代风险导向审计产生的必然性。首先,简单介绍了审计模式依次经历了账项导向审计、制度导向审计与风险导向审计三个阶段,接着从技术因素、理论因素、内在因素三方面论述了现代风险导向审计产生的必然性。第三部分较为深入地分析了现代风险导向审计的内涵与特征,阐述了其基本审计流程。笔者通过查阅大量文献资料,比较分析不同的学术观点,对现代风险导向审计的内涵提出了自己的见解,并进一步分析了现代风险导向审计相对了传统审计模式的特点。最后,对现代风险导向审计的基本审计流程进行了描述。第四部分肯定了内部审计在查错防弊、防范企业经营风险方面有着无可替代的作用,接着列举了我国商业银行内部审计的现状,并对主要现状的成因进行了分析,为第五部分进一步分析现代风险导向审计运用于我国商业银行内部审计的必要性、可行性作了铺垫。第五部分对我国商业银行内审如何转变为现代风险导向内部审计做了尝试性努力。首先分析了我国商业银行开展现代风险导向审计的必要性,接着进行了可行性研究,最后设计了商业银行现代风险导向内部审计的流程,并对各流程环节的做法予以举例说明。第六部分是对全文的一个总结,同时提出了我国商业银行开展现代风险导向审计应该注意的问题。笔者认为本文在以下几个方面略有创新:一是选题方面具有一定的现实意义。现代风险导向审计正成为审计职业界的重点研究内容,这种全新的审计模式要求审计师以更开阔的视角发现与报告审计对象会计报表中的重大错报行为,从而减小审计失败的风险。而笔者尝试着将其运用到我国商业银行内部审计当中,以求让内部审计能将审计对象会计报表错报风险与商业银行经营风险分析紧密地结合起来,更好地发挥内部审计防范风险,帮助银行改善运营,增加价值的作用,这对我国商业银行的稳健发展乃至国家金融安全具有现实意义。二是对现代风险导向审计内涵的认识上有所创新。在阅读参考文献的过程中,笔者发现不同的论著中,对“风险导向”中的风险有着不同的认识,有的认为“风险”是指审计风险,有的认为“风险”是指经营风险。通过思考和分析,笔者认为现代风险导向审计中作为导向的“风险”是指审计风险,而“经营风险”导向论则是对审计风险的内涵进行扩展的结果,这种观点进一步充实了风险的内涵,是站在审计风险的成因的角度来说的。三是对我国商业银行内部审计现状的成因进行了分析。以往的文献资料中,对内部审计现状讲述得比较多,但鲜有对其成因进行的分析。笔者通过工作中的切身体会,对造成商业银行内部审计落后状况的原因进行了分析,进而阐述了商业银行实施现代风险导向审计的必要性和可行性。最后,笔者在设计商业银行现代风险导向内部审计的流程时,结合工作实践积累的经验,对各审计环节中的注意事项做了举例说明,以求形象地展示原本抽象的概念。
[Abstract]:As an enterprise legal person that absorbs public deposits, loans, and deals with settlement, commercial banks are of decisive significance to national financial security. The stability of the bank is the key to financial stability. With the continuous development of the economy, the more uncertainty and risk the commercial banks face, the credit risk from the outside and the market risk. There are operational risks, moral risks and so on. The traditional internal audit model is based on the accounts and internal control of commercial banks, and the internal audit is difficult to play the role of risk control because of the existence of insider control. The internal audit of commercial banks needs to seek new auditing models to adapt to the audit environment. The modern risk oriented audit has become the development direction of the internal audit of commercial banks. What is the characteristics of the modern risk oriented audit, what is its characteristics and why the audit profession admired it Can it be applied to the internal audit of commercial banks in China? This study is based on these problems and is divided into six parts, the main contents of which are as follows:
The first part is the preface of the full text, which mainly introduces the background, purpose, ideas and structure of the research.
The second part outlines the historical development process of audit model and the inevitability of modern risk oriented audit. First, it briefly introduces the audit pattern in three stages, namely, account oriented audit, system oriented audit and risk oriented audit, and then discusses the modern risk from three aspects of technical, rationale and internal factors. The inevitability of guidance audit.
The third part analyzes the connotation and characteristics of modern risk oriented audit, and expounds its basic audit process. Through consulting a large number of documents and comparing different academic views, the author puts forward his own views on the connotation of modern risk oriented audit, and further analyzes the relative transmission of modern risk oriented auditing. Finally, the basic audit process of modern risk oriented audit is described.
The fourth part affirms that internal audit has an irreplaceable role in checking and preventing the pros and cons and preventing enterprise management risk. Then it enumerates the present situation of internal audit of commercial banks in China, and analyses the causes of the main current situation, and further analyzes the use of modern risk oriented audit in the internal audit of commercial banks in our country for the fifth part. The necessity and feasibility are paved.
The fifth part has made an attempt to transform the internal audit of commercial banks into the modern risk oriented internal audit. First, the necessity of the modern risk oriented audit in China's commercial banks was analyzed. Then the feasibility study was carried out. Finally, the process of the modern risk oriented internal audit of commercial banks was designed. The practice of the festival is illustrated by an example.
The sixth part is a summary of the full text, at the same time, it puts forward the problems that our commercial banks should pay attention to in developing modern risk oriented auditing.
The author believes that this article has a little innovation in the following aspects: first, it is of certain practical significance to select the topic. Modern risk oriented audit is becoming the key research content of the audit profession. While reducing the risk of audit failure, the author tries to apply it to the internal audit of commercial banks in China so that internal audit can combine the risk of accounting statements misreporting with commercial banks' risk analysis, play a better role in preventing the risk of internal audit and help the banks to improve their operations and increase their value. This is of practical significance to the steady development of the commercial banks in China and the national financial security. Two, the understanding of the connotation of modern risk oriented audit has been innovated. In the process of reading references, the author finds that in different treatises, there is a different understanding of risk oriented risk, and some think "risk". The author thinks that "risk" refers to the risk of management. Through thinking and analysis, the author thinks that the "risk" as a guiding "risk" in the modern risk oriented audit is the audit risk, while the "management risk" orientation is a result of the expansion of the connotation of audit risk, which further enriches the connotation of the risk. It is from the angle of the cause of the cause of the audit risk. Three is the analysis of the causes of the current situation of the internal audit of the commercial banks in China. In the previous literature, the present situation of the internal audit is much more, but there are few analyses on the causes of the internal audit. The reasons for the situation are analyzed, and then the necessity and feasibility of the commercial banks' implementation of the modern risk oriented audit is expounded. Finally, the author, in designing the process of the modern risk oriented internal audit of the commercial bank, combined with the experience accumulated in the work practice, illustrates the matters of attention in the audit links in order to show the image. The concept of the original abstract.

【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F832.2;F239.45

【参考文献】