商业银行内部审计质量控制研究

发布时间：2018-05-28 08:32

本文选题：商业银行 + 内部审计　；参考：《山东大学》2017年硕士论文

【摘要】：近年来,受复杂内外部因素的影响,商业银行面临的风险管控难度显著增加。从外部环境看,全球经济深度调整,国内经济下行压力加大,经济运行中的各种矛盾和压力不断向银行体系传导,对内部审计如何有效发挥监督作用提出了巨大挑战;从内部情况看,商业银行案件风险加速显现,资产质量持续下滑,同质同类问题屡屡发生,暴露出商业银行内控管理和内部审计仍然存在一定问题。因此,加强审计质量控制、提升内部审计水平,对商业银行持续做好风险监测预警、有效揭示内部控制薄弱环节、及时弥补经营管理缺陷、促进业务稳健发展均具有重要意义,这也是商业银行在多变的金融市场和激烈的同业竞争中必须首先解决好的根本性问题。本文主要对商业银行审计质量控制方面存在的缺陷和不足进行分析研究,并深入分析影响审计质量的主要因素,重点就如何强化审计质量控制提出对策建议。本文首先从商业银行风险防控"三道防线"理论入手,提出广义的"内部审计"概念,从商业银行面临内外部形势的出发,论证加强内部审计的必要性和现实意义,通过有关审计案例、具体现象和数据资料,对内部审计监督体系现状和实际开展过程中存在的问题进行分析研究,归纳出问题产生的具体原因,最终提出提升内部审计质量的对策建议。实施审计质量控制是一项系统工程,商业银行要提升内部审计质量,需要从理念引领、队伍建设、机制完善、流程优化及审计整改等方面采取具体措施。首先是突出风险导向审计理念引领,从机构、业务、岗位、人员等多个维度,建立审计取样指标库,找出风险管控能力薄弱的机构和行为异常的员工作为审计重点对象。其次是加强制度建设、队伍建设和审计文化建设,建立审计质量激励约束机制,优化审计方法和流程,提高审计质量和效率。再次是大力做好审计整改,在揭示风险隐患和重大问题的同时,还要督促完善规章制度和改进业务流程,弥补缺陷和漏洞,努力降低同类问题重复发生的几率,在审计监督中体现价值创造能力和服务实效。
[Abstract]:In recent years, under the influence of complex internal and external factors, commercial banks face a significant increase in the difficulty of risk management. From the external environment, the deep adjustment of the global economy, the increasing downward pressure of domestic economy, and the continuous transmission of various contradictions and pressures in the economic operation to the banking system, put forward a huge challenge to how to effectively exert the supervisory role of internal audit; From the internal situation, the case risk of commercial banks appears rapidly, the quality of assets continues to decline, homogeneity similar problems occur frequently, exposed commercial banks internal control management and internal audit still exist certain problems. Therefore, it is of great significance to strengthen audit quality control, improve the level of internal audit, continue to do a good job of risk monitoring and warning for commercial banks, effectively reveal the weak links of internal control, timely make up for the shortcomings of management and management, and promote the steady development of business. This is also the commercial bank in the changeable financial market and fierce interbank competition must first solve the fundamental problem. In this paper, the defects and shortcomings of audit quality control in commercial banks are analyzed, and the main factors affecting audit quality are analyzed deeply, and the countermeasures and suggestions on how to strengthen audit quality control are put forward. This paper begins with the theory of "three lines of defense" for risk prevention and control of commercial banks, puts forward the concept of "internal audit" in a broad sense, demonstrates the necessity and practical significance of strengthening internal audit from the point of view of the internal and external situation faced by commercial banks. Through the relevant audit cases, specific phenomena and data, this paper analyzes and studies the existing problems in the current situation and the actual development process of the internal audit supervision system, and concludes the specific causes of the problems. Finally, the countermeasures and suggestions to improve the quality of internal audit are put forward. The implementation of audit quality control is a systematic project. In order to improve the quality of internal audit, commercial banks need to take concrete measures in terms of concept leading, team building, mechanism perfection, process optimization and audit rectification. The first is to highlight the risk-based audit concept leading, from the organization, business, posts, personnel and other dimensions, to establish audit sampling index database, to find out the weak risk control ability of the organization and abnormal behavior of employees as the audit focus. Secondly, it is necessary to strengthen the system construction, the team construction and the audit culture construction, to establish the audit quality incentive and restraint mechanism, to optimize the audit method and the process, to improve the audit quality and the efficiency. Third, it is necessary to do a good job in auditing rectification and reform. While revealing hidden risks and major problems, we should also urge the improvement of rules and regulations and business processes, make up for defects and loopholes, and strive to reduce the probability of recurrence of similar problems. In the audit supervision to reflect the ability to create value and service effectiveness.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.45

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