风险导向下的XX农村信用社内部审计研究

发布时间：2018-05-18 08:48

本文选题：风险导向内部审计 + 农村信用社　；参考：《重庆理工大学》2015年硕士论文

【摘要】：农村信用合作社是我国农村金融的核心组成部分,承担着服务“三农”发展地方经济的重要责任。近年来,商业银行、政策性银行、邮政储蓄银行和新型农村金融机构争相进入农村金融市场,开拓新业务占领市场份额。在当前的法人治理结构下,农村信用社难以应对其它金融机构进入农村金融市场带来的挑战,把握市场变化带来的机遇。因此深化体制改革,实施战略转型是农村信用社发展的必然选择。内部审计部门作为农信社重要的职能部门,通过对经营管理活动进行独立的监督评价,保证内控制机制健全有效。内部审计部门也必须紧随信用社体制改革的进程,寻找新形势下的发展方向,进一步加强在组织内部管理工作中的作用,从组织内部为管理层决策提供可靠依据,加速体制改革进程,提升农村信用社应对挑战把握机遇的能力,促进农村信用社更快更好地发展。文章首先对风险导向内部审计的国内外研究现状进行简单的总结和评述,并对内部审计理论、风险管理相关理论和风险导向内部审计理论进行归纳概述,为文章后面内容的逻辑展开,奠定较为坚实的理论基础。然后结合农村信用社行业的内部审计现状,对XX农村信用社内部审计目前存在的问题进行具体分析,提出内部审计由财务导向阶段向风险导向阶段转型的必要性。并通过风险导向内部审计等相关理论的回顾与研究,根据XX农村信用社的实际情况设计内部审计的转型方案。最后,提出强化风险导向内部审计应用的措施,保证风险导向内部审计的顺利实施,促进内部审计建设,加快XX农村信用社发展脚步。本文采用比较分析和案例剖析的方法,对农村信用社内部审计进行了深入探索,从行业现状发现XX信用社的具体问题,通过对内部审计先进理论的回顾研究,提出内部审计发展新方向,为加强该社内部审计工作,促进该社整体发展提供切实有效的建议。
[Abstract]:Rural credit cooperatives are the core components of rural finance in China, and bear the important responsibility of serving the "three rural areas" and developing the local economy. In recent years, commercial banks, policy banks, postal savings banks and new rural financial institutions are scrambling to enter the rural financial market and develop new business to occupy market share. Under the current corporate governance structure, rural credit cooperatives are difficult to cope with the challenges brought by other financial institutions entering the rural financial market and grasp the opportunities brought by market changes. Therefore, deepening the system reform and implementing strategic transformation is the inevitable choice for the development of rural credit cooperatives. The internal audit department, as an important functional department of the rural credit cooperatives, ensures that the internal control mechanism is sound and effective through the independent supervision and evaluation of the management activities. The internal audit department must also follow the reform process of the credit cooperative system, look for the development direction under the new situation, further strengthen the role in the internal management work of the organization, and provide the reliable basis for the management decision-making from the inside of the organization. Accelerate the process of system reform, improve the ability of rural credit cooperatives to meet the challenges and seize the opportunities, and promote the rural credit cooperatives to develop faster and better. Firstly, this paper summarizes and comments on the domestic and international research status of risk-based internal audit, and summarizes the internal audit theory, risk management theory and risk-oriented internal audit theory. It lays a solid theoretical foundation for the logic expansion of the content at the end of the article. Then combined with the current situation of internal audit of rural credit cooperatives, this paper analyzes the existing problems of XX rural credit cooperatives, and points out the necessity of the transition of internal audit from financial guidance stage to risk-oriented stage. And through the review and research of related theories, such as risk-oriented internal audit, the transformation scheme of internal audit is designed according to the actual situation of XX rural credit cooperative. Finally, the paper puts forward some measures to strengthen the application of risk-oriented internal audit, to ensure the smooth implementation of risk-oriented internal audit, to promote the construction of internal audit, and to speed up the development of XX rural credit cooperative. This article uses the method of comparative analysis and case analysis to deeply explore the internal audit of rural credit cooperatives, find out the specific problems of XX credit cooperatives from the current situation of the industry, and review and study the advanced theory of internal audit. The new direction of internal audit development is put forward to provide practical and effective suggestions for strengthening the internal audit work and promoting the development of the society as a whole.
【学位授予单位】：重庆理工大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F239.45

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