中美商业银行内部审计的几点比较分析

发布时间：2018-05-28 11:20

本文选题：内部审计 + 内部稽核　；参考：《对外经济贸易大学》2007年硕士论文

【摘要】： 长期以来,金融内部审计一直是银行资本市场和交易业务检查的中心环节,它是银行内控体系的重要组成部分。本文对比分析中美商业银行的内部审计独立性、审计重点、审计成果运用及审计人员配置,研究发现:美国商业银行内部审计机构直接对董事会(审计委员会)负责并报告工作,审计机构的人事权和预算皆由审计委员会掌控,形成一套独立、权威的审计体系,其独立性和权威性较强;其次,美国商业银行内部审计以风险控制为工作重点,建立了一套以银行风险为导向的内部审计运作体系,以风险为导向的审计运作体系包括以流程为核心的全过程监督体系和以风险等级为中心的全方位评价体系;同时,美国内部审计队伍由具有理论知识和实践经验的高素质人才组成,为审计机构有效履行审计职能奠定了基础。与此相对应,国内商业银行在内部审计独立性、审计重点、审计成果运用及审计人员配置方面存在一些不足,主要表现在审计机构受纵向和横向双层领导,人事和预算不独立;审计内容重事后审计,轻事前控制,重部门审计,轻风险控制;审计成果不被重视,审计人员素质参差不齐。根据比较分析研究,作者提出了借鉴美国商业银行内部审计的先进经验,推进国内商业银行内部审计改革的思路和措施。
[Abstract]:For a long time, financial internal audit has been the central link of bank capital market and transaction business inspection, and it is an important part of bank internal control system. This paper makes a comparative analysis of the internal audit independence, the audit focus, the application of audit results and the allocation of auditors in Sino-American commercial banks. The research finds that the internal audit institutions of American commercial banks are directly responsible for and report to the board of directors (the audit committee), and the audit institutions' personal authority and budget are all controlled by the audit committee, forming an independent and authoritative audit system. Secondly, the internal audit of American commercial banks focuses on risk control, and establishes a set of internal audit operation system, which is oriented by banks' risks. The risk-based audit operation system includes the whole process supervision system with process as the core and the comprehensive evaluation system with risk grade as the center; at the same time, The internal audit team in the United States is composed of highly qualified personnel with theoretical knowledge and practical experience, which lays a foundation for the audit institutions to perform their audit functions effectively. Corresponding to this, there are some deficiencies in the internal audit independence, audit focus, audit results application and audit personnel allocation of domestic commercial banks, mainly in the vertical and horizontal leadership of audit institutions, personnel and budget is not independent; The audit content emphasizes the post audit, the light beforehand control, the department audit, the light risk control, the audit result is not attached importance to, the audit personnel quality is not uniform. According to the comparative analysis, the author puts forward the ideas and measures to promote the reform of internal audit of domestic commercial banks by using the advanced experience of American commercial banks for reference.
【学位授予单位】：对外经济贸易大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F239.45

【引证文献】