A人民银行内部审计信息化建设研究

发布时间：2018-11-25 20:54

【摘要】：近年来中央银行在国家宏观调控体系中的地位和作用日益突出,维护金融体系稳定的责任日渐重大。中国人民银行正处在职能转型的特殊时期,央行职能转型的成败直接决定了国民经济发展的稳定,而中央银行职能作用的发挥,需要内部审计这一央行自我约束机制的重要组成部分来保驾护航。在中央银行职能转变条件下的内部审计,其模式、方法、管理机制都发生了深刻的变化。而如今人民银行正面临内部审计转型的过渡时期,专业审计人才的队伍配置问题、基础环境建设问题、配套审计软件开发及应用问题、内部审计信息化的推广以及审计信息化的程序、步骤、方法不规范等问题,都将会阻碍央行内审工作的转型与发展。因而顺应时代发展要求,加快中国人民银行内部审计信息化建设是推进央行内审转型与发展的必要手段。综上所述,建设A人民银行内部审计信息化体系将在一定程度上促进央行内部审计职能的转型并为其提高审计效率与质量,规避审计风险提供必要保障。对于A人民银行内部审计信息化建设的研究,采用了文献归纳法、规范研究法及案例分析法。首先,在梳理了国内外相关研究文献的基础上,以内部审计信息化相关理论为切入点,阐述了 A人民银行内部审计现状及所存在的问题,在此基础上分析了其存在问题的成因。其次,针对A人民银行内部审计现阶段所存在的问题及成因,有针对性的设定了 A人民银行内部审计信息化建设的建设的目标,明确了建设原则,并以中国人民银行总行内部审计信息化体系为基础,通过借鉴国内内部审计信息化建设的成功案例,构建了 A人民银行内部审计信息化框架结构。最后,结合上述研究,提出推行内部审计信息化的具体措施。预计本研究可以在本质上提高A人民银行内部审计信息化的实施水平、解决其相关的内部审计问题、提高审计效率与质量、防范审计风险,从而进一步推动人民银行内部审计信息化建设。
[Abstract]:In recent years, the central bank plays an increasingly important role in the national macro-control system, and the responsibility of maintaining the stability of the financial system is becoming more and more important. The people's Bank of China is in a special period of functional transformation. The success or failure of the central bank's function transformation directly determines the stability of the national economic development and the function of the central bank. Internal audit is an important part of the central bank's self-restraint system to protect the ship. The internal audit, its mode, method and management mechanism have undergone profound changes under the condition of the transformation of the central bank's functions. And now the people's Bank of China is facing the transition period of internal audit, the problems of the team configuration of professional audit personnel, the construction of basic environment, the development and application of supporting audit software. The popularization of internal audit informatization and the procedure, steps and methods of internal audit informatization will hinder the transformation and development of internal audit work of central bank. Therefore, it is necessary to speed up the internal audit information construction of the people's Bank of China to promote the internal audit transformation and development of the central bank in accordance with the requirements of the development of the times. To sum up, the construction of the internal audit information system of the people's Bank of A will to a certain extent promote the transformation of the internal audit function of the central bank, and provide the necessary guarantee for improving the efficiency and quality of the audit and avoiding the audit risk. For the study of the information construction of the internal audit of the people's Bank of A, this paper adopts the method of literature induction, the standard research method and the case analysis method. First of all, on the basis of combing the relevant research literature at home and abroad, taking the theory of internal audit informatization as the breakthrough point, this paper expounds the present situation and existing problems of the internal audit of the people's Bank of A, and analyzes the causes of the existing problems on this basis. Secondly, aiming at the existing problems and causes of the internal audit of the people's Bank of A at the present stage, the paper sets the target of the informatization construction of the internal audit of the people's Bank of A, and clarifies the construction principle. Based on the internal audit informatization system of the people's Bank of China, the internal audit informatization framework of the people's Bank of China is constructed by referring to the successful cases of the internal audit informatization construction in China. Finally, combined with the above research, put forward the specific measures to promote internal audit informatization. It is expected that this study can improve the implementation level of the internal audit informatization of the people's Bank of A in essence, solve the related internal audit problems, improve the efficiency and quality of the audit, and guard against audit risks. So as to further promote the people's Bank of China internal audit information construction.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.45

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