基于公共部门内部审计能力模型的A农商银行内部审计模式研究
发布时间：2019-04-02 05:28
【摘要】：新常态是当前经济金融形势演变的趋势性变化。在经济新常态、利率市场化等环境变化的压力下,就要求商业银行抓住市场化机遇,重构发展模式,积极开拓新的利润增长点。商业银行要实现利润的增长,发展模式的转型,就需开展形式多样的金融创新业务,金融业务的创新有可能带来新的风险,作为商业银行内部控制体系的重要组成部分,内部审计需要就如何有效防范金融风险,如何顺利实现发展模式的转型做出反应,搭建与之相适应的内部审计模式,突破原有的监督和复核模式,使得内部审计站在组织的层面,完善风险管理和治理过程,推进组织的“善治”与变革。本文首先对内部审计模式进行概念界定,然后分析了A农村商业银行内部审计模式设计与实施中存在的问题,在系统论的基础上,以环境适应性为前提,运用公共部门内部审计能力模型分析框架,构建了A商业银行的内部审计模式,并提出内部审计模式有效运行的具体对策。基于公共部门内部审计能力模型的内部审计模式是以国际内部审计师协会发布的公共部门内部审计能力模型为分析框架,使得内部审计资源得到最优配置,整合内部审计要素,实现内部审计效率满意化的一种制度安排。在环境适应性的系统特征前提下,A农村商业银行内部审计模式具体的结构体系强调内部审计帮助银行实现稳健运行和价值增值的目标,在“确认”的基础上更加重视“咨询”职能,以内部控制、公司治理和风险管理为审计重点,并注重后续审计程序作用的发挥。A农村商业银行内部审计模式研究,是运用国际内部审计师协会发布的最新内部审计理论成果分析农村商业银行实际问题的一种有益尝试,它不仅丰富了内部审计的研究内容,而且将公共部门内部审计能力模型引入到内部审计模式的完善中,也为农村商业银行利用内部审计进行风险管理供了一种新的实践导向和具体路径。
[Abstract]:The new normal is the trend change of the current economic and financial situation. Under the pressure of environmental changes such as the new normal of economy and interest rate marketization, commercial banks are required to seize the opportunity of marketization, reconstruct the development mode, and actively open up new profit growth points. In order to realize the growth of profit and the transformation of development mode, commercial banks need to carry out various forms of financial innovation business. The innovation of financial business may bring new risks, which is an important part of the internal control system of commercial banks. Internal audit needs to respond to how to effectively guard against financial risks, how to successfully realize the transformation of the development model, to build a suitable internal audit model, and to break through the original supervision and review mode. Make internal audit stand at the level of organization, perfect the process of risk management and governance, and promote the "good governance" and reform of the organization. This paper first defines the internal audit model, and then analyzes the problems existing in the design and implementation of the internal audit model of A rural commercial bank. On the basis of system theory, it takes environmental adaptability as the premise, and then analyzes the problems existing in the design and implementation of the internal audit mode in rural commercial banks. Based on the analysis framework of the internal audit capability model of the public sector, this paper constructs the internal audit mode of A commercial bank, and puts forward the concrete countermeasures for the effective operation of the internal audit mode. The internal audit model based on the internal audit capability model of the public sector is based on the public sector internal audit capability model issued by the International Institute of Internal auditors as the analytical framework, so that the internal audit resources are allocated optimally and the internal audit elements are integrated. An institutional arrangement to achieve the satisfaction of internal audit efficiency. On the premise of the systematic characteristics of environmental adaptability, the concrete structure system of A rural commercial bank's internal audit mode emphasizes that internal audit can help banks to achieve the goal of stable operation and value added. On the basis of "confirmation", more attention should be paid to the "consulting" function, focusing on internal control, corporate governance and risk management, and paying attention to the role of follow-up audit procedures. A Research on the internal audit model of rural commercial banks. It is a useful attempt to analyze the practical problems of rural commercial banks by using the latest internal audit theory results issued by the International Institute of Internal auditors, which not only enriches the research content of internal audit, Moreover, the model of internal audit ability of public sector is introduced into the perfection of internal audit mode, which also provides a new practice direction and concrete path for rural commercial banks to use internal audit to carry out risk management.
【学位授予单位】：内蒙古财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.45
本文编号：2452288
[Abstract]:The new normal is the trend change of the current economic and financial situation. Under the pressure of environmental changes such as the new normal of economy and interest rate marketization, commercial banks are required to seize the opportunity of marketization, reconstruct the development mode, and actively open up new profit growth points. In order to realize the growth of profit and the transformation of development mode, commercial banks need to carry out various forms of financial innovation business. The innovation of financial business may bring new risks, which is an important part of the internal control system of commercial banks. Internal audit needs to respond to how to effectively guard against financial risks, how to successfully realize the transformation of the development model, to build a suitable internal audit model, and to break through the original supervision and review mode. Make internal audit stand at the level of organization, perfect the process of risk management and governance, and promote the "good governance" and reform of the organization. This paper first defines the internal audit model, and then analyzes the problems existing in the design and implementation of the internal audit model of A rural commercial bank. On the basis of system theory, it takes environmental adaptability as the premise, and then analyzes the problems existing in the design and implementation of the internal audit mode in rural commercial banks. Based on the analysis framework of the internal audit capability model of the public sector, this paper constructs the internal audit mode of A commercial bank, and puts forward the concrete countermeasures for the effective operation of the internal audit mode. The internal audit model based on the internal audit capability model of the public sector is based on the public sector internal audit capability model issued by the International Institute of Internal auditors as the analytical framework, so that the internal audit resources are allocated optimally and the internal audit elements are integrated. An institutional arrangement to achieve the satisfaction of internal audit efficiency. On the premise of the systematic characteristics of environmental adaptability, the concrete structure system of A rural commercial bank's internal audit mode emphasizes that internal audit can help banks to achieve the goal of stable operation and value added. On the basis of "confirmation", more attention should be paid to the "consulting" function, focusing on internal control, corporate governance and risk management, and paying attention to the role of follow-up audit procedures. A Research on the internal audit model of rural commercial banks. It is a useful attempt to analyze the practical problems of rural commercial banks by using the latest internal audit theory results issued by the International Institute of Internal auditors, which not only enriches the research content of internal audit, Moreover, the model of internal audit ability of public sector is introduced into the perfection of internal audit mode, which also provides a new practice direction and concrete path for rural commercial banks to use internal audit to carry out risk management.
【学位授予单位】：内蒙古财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.45
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