H银行非现场审计实施对策研究

发布时间：2018-12-15 11:39

【摘要】：随着商业银行经营规模的扩张和当今信息技术的高速发展,银行业务电子化、信息化、数据化的程度逐渐加深。银行非现场审计的实施使得其审计工作可以紧跟银行业务和科技发展的步伐。它不仅能为银行内审部的现场审计确定风险点和审计重点,而且可以直接确认业务缺陷,有效提升审计工作的时效。H银行自2008年开展非现场审计工作以来,为银行全方位的内控、监管、运营起到促进作用。然而,H银行目前的非现场审计实施还存在不少问题,呕需解决。以此,才能确保其非现场审计工作的顺利进行,进一步保证银行审计工作的时效性。具体来说,论文首先对H银行的非现场审计工作的实施现状进行阐述,包含人员配置、系统建设、数据平台建设、数据平台建设、工具使用及模型建设和风险指标体系建设等方面。其次,论文结合案例以及笔者工作经验,对H银行非现场审计工作实施中存在的问题及问题产生的内外部原因进行分析,存在的问题主要有尚未形成规范化的工作机制、尚未建立固态化和常规化的审计平台、尚未形成科学的审计项目开展体系等。再次,论文全方位梳理了国外银行非现场审计工作的独立、权威的审计机构、灵活科学的审计技术、高度重视审计人员素质等经验特点,并分析出值得国内银行借鉴的经验启示。最后,根据H银行的非现场审计工作所存在的问题,结合国外相关经验,论文针对性地提出改进与完善H银行非现场审计工作的对策方案。这包括建立系统规范非现场审计工作机制、打造功能齐全的非现场审计信息平台、采取科学高效的非现场审计工作方法以及成立相对完善的非现场审计工作团队等多方面内容。总的来看,随着审计方法的日臻完善和信息技术的日益提高,论文所设计的基于信息化手段的非现场审计实施对策将有效缓解和解决H银行现存非现场审计工作的弊端,充分提升H银行在风险管理、内部控制等方面的作用。
[Abstract]:With the expansion of business scale of commercial banks and the rapid development of information technology, the degree of electronic, informational and digital banking business is gradually deepening. The implementation of off-site audit enables banks to keep up with the development of banking and technology. It can not only identify the risk points and audit priorities for the on-site audit of the internal audit department of the bank, but also directly identify the business defects and effectively enhance the effectiveness of the audit work. For the bank all-round internal control, supervision, operation to play a promoting role. However, H Bank's current non-site audit implementation still has a lot of problems, nausea need to be resolved. Only in this way can we ensure the smooth progress of the off-site audit and further ensure the timeliness of the bank audit. Specifically, the paper first describes the implementation status of off-site audit work in H Bank, including staffing, system construction, data platform construction, Tool use, model building and risk index system construction. Secondly, combining with the case and the author's work experience, the paper analyzes the problems existing in the implementation of off-site audit work of H Bank and the internal and external causes of the problems. The main problems are that the standardized working mechanism has not yet been formed. The solid-state and regular audit platform has not been established, and a scientific audit project development system has not been formed. Thirdly, the thesis combs the independent, authoritative audit institutions, flexible and scientific audit technology, highly valued audit staff quality and other experience characteristics of foreign banks off-site audit work. And analyzes the experience and enlightenment that the domestic banks can use for reference. Finally, according to the problems existing in the off-site audit work of H Bank, combined with the relevant experience of foreign countries, the paper puts forward the countermeasures to improve and perfect the off-site audit work of H Bank. This includes the establishment of a system to standardize the off-site audit work mechanism, the creation of a fully functional off-site audit information platform, the adoption of scientific and efficient off-site audit work methods and the establishment of a relatively complete off-site audit team, and so on. In general, with the improvement of auditing methods and the improvement of information technology, the countermeasures designed in this paper based on information technology will effectively alleviate and solve the drawbacks of the existing off-site audit work in H Bank. Fully enhance H bank in risk management, internal control and other aspects of the role.
【学位授予单位】：长沙理工大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F239.4

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