HLD银行内部审计环境研究

发布时间：2018-05-15 09:47

本文选题：银行 + 内部审计环境　；参考：《辽宁大学》2017年硕士论文

【摘要】：内部审计对银行的风险防范、健康发展有着至关重要的作用,而内部审计环境又对内部审计职能的发挥有着很大的影响。特别是近些年来,银行业飞速发展,但是其内部审计环境建设远远不能跟上银行规模扩大的脚步,导致现在很多时候银行内部审计应发挥的作用受到其环境的制约。在这样的背景下,本文选取HLD银行为研究对象,在对国内外相关研究和文献整理的基础上,利用文献研究法、图表分析法等相关方法,对HLD银行内部审计的规范环境、人为环境、文化环境、管理环境等存在的问题进行研究,并且对其深层次的原因进行分析。从而得出一些对其内部审计环境的建议和对策,实现HLD银行内部审计环境的完善,促进内部审计健康发展。本文共四个部分,各部分的主要内容如下:第一部分:相关理论概述。本章主要介绍了内部审计环境的相关概念以及内部审计环境包含的内容。第二部分:HLD银行及其内部审计环境现状。本章主要介绍了 HLD银行的基本情况和与其内部审计环境相关的一些现状,从内部环境和外部环境两个角度着眼介绍HLD银行内部审计环境的相关情况。第三部分:HLD银行内部审计环境存在的问题及原因分析。本章主要介绍了 HLD银行内部审计环境存在的一些问题,由于外部环境存在的问题非一时之力能够改变,所以本章主要介绍的是内部审计的内部环境存在的问题,主要从企业组织结构、规范环境、人为环境和文化环境几个角度来描述HLD银行内部审计内部环境存在的问题。另外,从历史和现实角度,从内部审计部门自身和银行层面对存在问题的原因进行了简要分析。第四部分:HLD银行内部审计环境的完善。本章基于对HLD银行内部审计环境存在的问题及其成因的分析,对HLD银行内部审计环境的完善提出了一些建议。
[Abstract]:Internal audit plays an important role in the risk prevention and healthy development of banks, and the internal audit environment has a great influence on the function of internal audit. Especially in recent years, the banking industry has developed rapidly, but its internal audit environment construction is far from keeping up with the expansion of the scale of banks, leading to many times banks should play the role of internal audit by its environment constraints. Under this background, this paper selects HLD Bank as the research object, on the basis of the domestic and foreign related research and the literature collation, uses the literature research method, the chart analysis method and so on correlation method, to HLD bank internal audit standard environment, The existing problems of artificial environment, cultural environment and management environment are studied, and the deep reasons are analyzed. Thus, some suggestions and countermeasures on the internal audit environment of HLD bank are put forward, so as to improve the internal audit environment of HLD bank and promote the healthy development of internal audit environment. There are four parts in this paper. The main contents of each part are as follows: the first part: the overview of relevant theories. This chapter mainly introduces the related concepts of internal audit environment and the contents of internal audit environment. The second part: HLD Bank and its internal audit environment. This chapter mainly introduces the basic situation of HLD bank and some current situation related to its internal audit environment, and introduces the relevant situation of internal audit environment of HLD bank from two angles of internal environment and external environment. The third part analyzes the problems and causes of the internal audit environment of the: HLD Bank. This chapter mainly introduces some problems existing in the internal audit environment of HLD Bank. Because the problems in the external environment can not be changed in a short time, this chapter mainly introduces the problems existing in the internal audit environment. This paper mainly describes the problems existing in the internal audit environment of HLD Bank from the aspects of organizational structure, normative environment, artificial environment and cultural environment. In addition, from the historical and realistic point of view, the causes of the problems are briefly analyzed from the internal audit department itself and the banking level. The fourth part is the perfection of the internal audit environment of HLD Bank. Based on the analysis of the problems existing in the internal audit environment of HLD Bank and its causes, this chapter puts forward some suggestions on how to perfect the internal audit environment of HLD Bank.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.45

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