【摘要】：隨著社會和經(jīng)濟(jì)的發(fā)展,中國內(nèi)部審計(jì)協(xié)會修訂了內(nèi)部審計(jì)準(zhǔn)則,強(qiáng)調(diào)了風(fēng)險(xiǎn)評估在內(nèi)部審計(jì)工作中的作用。農(nóng)村商業(yè)銀行,是我國農(nóng)村金融的重要力量,隨著農(nóng)村商業(yè)銀行業(yè)務(wù)和規(guī)模的日益壯大,面臨的風(fēng)險(xiǎn)也更加多樣化,因此迫切需要提高對風(fēng)險(xiǎn)的管控�，F(xiàn)代風(fēng)險(xiǎn)導(dǎo)向內(nèi)部審計(jì)將風(fēng)險(xiǎn)管控貫穿審計(jì)的全過程,符合了農(nóng)村商業(yè)銀行的風(fēng)險(xiǎn)防控需求,有利于農(nóng)村商業(yè)銀行更安全、穩(wěn)健的發(fā)展。A農(nóng)村商業(yè)銀行(簡稱A農(nóng)商行),前身為K市的農(nóng)村信用合作社聯(lián)合社。2012年以來A農(nóng)商行進(jìn)行了審計(jì)轉(zhuǎn)型,開始提倡現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向內(nèi)部審計(jì)。但是由于農(nóng)村商業(yè)銀行的內(nèi)部審計(jì)的獨(dú)立性低、內(nèi)部審計(jì)的職能落后、內(nèi)部審計(jì)人員整體素質(zhì)不高、內(nèi)部審計(jì)的信息技術(shù)手段落后,A農(nóng)商行的現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向內(nèi)部審計(jì)進(jìn)展并不順利,甚至可能在一定程度上制約或影響A農(nóng)商行的進(jìn)一步發(fā)展。本文以A農(nóng)商行的現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向內(nèi)部審計(jì)為研究對象,通過采用文獻(xiàn)研究、理論研究以及理論聯(lián)系實(shí)際的方法,結(jié)合A農(nóng)商行內(nèi)審部門的組織結(jié)構(gòu)和具體工作職責(zé),對照A農(nóng)商行現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向內(nèi)部審計(jì)實(shí)際情況進(jìn)行研究,從中發(fā)現(xiàn)了A農(nóng)商行現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向內(nèi)部審計(jì)中存在的問題,主要體現(xiàn)在風(fēng)險(xiǎn)評估的覆蓋面較窄、內(nèi)部審計(jì)難以保持相對獨(dú)立性、審計(jì)職能落后、審計(jì)工作效率低、內(nèi)部審計(jì)隊(duì)伍整體素質(zhì)不高、信息技術(shù)手段落后、缺乏較完善的考核與激勵機(jī)制等制約風(fēng)險(xiǎn)導(dǎo)向內(nèi)部審計(jì)的發(fā)展。針對以上問題,筆者找出的解決問題的方法,包括加強(qiáng)審計(jì)制度建設(shè),提升內(nèi)部審計(jì)的獨(dú)立性,全面評估A農(nóng)商行面臨的風(fēng)險(xiǎn),塑造以風(fēng)險(xiǎn)為導(dǎo)向的審計(jì)文化,培養(yǎng)專業(yè)人才隊(duì)伍,健全內(nèi)審部門的績效考核,加強(qiáng)內(nèi)審信息化建設(shè),優(yōu)化審計(jì)資源配置。希望通過這些措施,可以使A農(nóng)商行向現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向內(nèi)部審計(jì)的轉(zhuǎn)型更加順利,進(jìn)而更好地履行現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向內(nèi)部審計(jì)監(jiān)督與服務(wù)的職能。目前農(nóng)村金融市場競爭激烈,A農(nóng)村商業(yè)銀行只有進(jìn)一步提高自身的綜合實(shí)力,才能在激烈競爭中勝出。
[Abstract]:With the development of society and economy, the Internal Audit Association of China has revised the internal audit standard and emphasized the role of risk assessment in internal audit. Rural commercial banks are an important force in rural finance in China. With the growing business and scale of rural commercial banks, the risks are more diversified, so it is urgent to improve the risk control. Modern risk-oriented internal audit runs risk control through the whole process of audit, which meets the demand of rural commercial banks for risk prevention and control, and is conducive to the rural commercial banks to be safer. The steady development of A. A Rural Commercial Bank (referred to as "A Rural Commercial Bank"), formerly known as "K City" Rural Credit Cooperatives Union. Since 2012, A Rural Commercial Bank has carried out audit transformation and started to advocate modern risk-oriented internal audit. However, due to the low independence of the internal audit of the rural commercial banks and the backward function of the internal audit, the overall quality of the internal auditors is not high. The information technology means of internal audit lags behind the modern risk-based internal audit of A agricultural firm, which may even restrict or affect the further development of A agricultural firm to a certain extent. This paper takes the modern risk-based internal audit of A agribusiness bank as the research object. By adopting the methods of literature research, theoretical research and the combination of theory and practice, the paper combines the organizational structure and specific work responsibilities of the internal audit department of A agricultural firm. Comparing with the actual situation of the modern risk-oriented internal audit of A agricultural firm, the problems in the modern risk-based internal audit of A agricultural firm are found, which are mainly reflected in the narrow coverage of risk assessment. Internal audit is difficult to maintain relative independence, backward audit function, low audit efficiency, low overall quality of internal audit team, backward information technology means, Lack of perfect examination and incentive mechanism restricts the development of risk-oriented internal audit. In view of the above problems, the author finds out the solutions to the problems, including strengthening the construction of audit system, promoting the independence of internal audit, comprehensively evaluating the risks faced by A agricultural firm, and shaping the risk-oriented audit culture. Train professional personnel, perfect internal audit department performance appraisal, strengthen internal audit information construction, optimize audit resource allocation. It is hoped that through these measures, the transformation of A Agricultural and Commercial Bank to modern risk-based internal audit will be more smooth, and then it can better perform the functions of modern risk-oriented internal audit supervision and service. At present, the rural financial market competition is fierce and the rural commercial banks can win in the fierce competition only by further improving their comprehensive strength.
【學(xué)位授予單位】：江蘇大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F239.45

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