本文關(guān)鍵詞：信息化環(huán)境下甘肅建行內(nèi)部審計質(zhì)量提升研究　出處：《蘭州大學(xué)》2012年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 信息化 甘肅建行 審計質(zhì)量 提升

【摘要】：我國商業(yè)銀行從電子化建設(shè)起步,經(jīng)過數(shù)據(jù)集中、IT的管理決策支撐、持續(xù)的金融服務(wù)創(chuàng)新等,建立了覆蓋全國的實時清算網(wǎng)絡(luò),大力發(fā)展了自助銀行、電話銀行、客戶服務(wù)中心、網(wǎng)上銀行和手機(jī)銀行等虛擬服務(wù)渠道,已逐步形成了銀行信息化服務(wù)體系并實行了信息安全等級管理。 隨著商業(yè)銀行信息化水平的飛速發(fā)展,內(nèi)部審計的工作對象和工作方式都發(fā)生了重大變化。目前,商業(yè)銀行各項業(yè)務(wù)的無人化、自動化和智能化已是日新月異,各類業(yè)務(wù)數(shù)據(jù)急速擴(kuò)充,傳統(tǒng)的紙質(zhì)賬簿和文字記錄大部分被磁性介質(zhì)取代,審計人員想得到有形的審計線索已有“蜀道難”之現(xiàn)狀。在實際工作中,信息化水平的飛速發(fā)展,審計資源的有限性與不斷增加的審計需求、審計任務(wù)的日益繁重與審計質(zhì)量的相對低下、內(nèi)部審計人員業(yè)務(wù)素質(zhì)不高與日益發(fā)展的金融業(yè)務(wù)創(chuàng)新等諸多矛盾日益突出,嚴(yán)重影響內(nèi)部審計工作質(zhì)量。信息化導(dǎo)致審計對象數(shù)據(jù)化、審計線索模糊化、審計風(fēng)險多樣化,審計業(yè)務(wù)自身管理的各類缺陷逐步顯露,如何有效防范利用信息技術(shù)舞弊所帶來的巨大風(fēng)險,內(nèi)部審計質(zhì)量的提升尤為關(guān)鍵。2008年,法國興業(yè)銀行的一位精通電腦的交易員蓄意侵入銀行安全系統(tǒng),精心設(shè)計虛構(gòu)交易,進(jìn)行非法巨額金融衍生品交易,致該銀行出現(xiàn)71億美元巨虧的丑聞教訓(xùn)深刻,也給商業(yè)銀行內(nèi)部審計如何加強(qiáng)內(nèi)部審計管理,提高內(nèi)部審計質(zhì)量帶來巨大壓力和挑戰(zhàn)。 本文主要根據(jù)作者多年從事建設(shè)銀行內(nèi)部審計工作的經(jīng)驗,結(jié)合甘肅建行內(nèi)部審計的現(xiàn)狀,從內(nèi)部審計的核心職能,質(zhì)量體系建設(shè),內(nèi)部流程控制的完善,審計業(yè)務(wù)的內(nèi)部評估實施,人員能力的培養(yǎng)和績效考核的激勵,非現(xiàn)場審計技術(shù)的發(fā)展以及對風(fēng)險導(dǎo)向?qū)徲嫷膶嵺`等方面,結(jié)合當(dāng)前建設(shè)銀行的各種新興業(yè)務(wù)產(chǎn)品和現(xiàn)成的審計案例,采用調(diào)查、分析、評價等方式,根據(jù)當(dāng)前甘肅建行內(nèi)部審計質(zhì)量管理中存在的問題和相關(guān)監(jiān)管部門對內(nèi)部審計的要求,借鑒國外商業(yè)銀行的先進(jìn)經(jīng)驗,分析影響審計項目質(zhì)量的內(nèi)外部制約因素,提出在信息化環(huán)境下進(jìn)一步提高甘肅建行內(nèi)部審計質(zhì)量的對策思路。 本文的研究,希望在提高甘肅建行內(nèi)部審計工作質(zhì)量的同時,也為國內(nèi)其他企業(yè),尤其是建設(shè)銀行的內(nèi)部審計工作提供借鑒。
[Abstract]:The Commercial Bank of our country construction started from the electronic data, through centralized IT management, decision support, continuous innovation in financial services, covering the establishment of real-time clearing network across the country, vigorously develop the self-service banking, telephone banking, customer service center, online banking and phone banking and other virtual service channels, has been gradually formed bank information service system and the implementation of information security management.
With the rapid development of the informatization level of commercial banks, internal audit work and work have changed. At present, the business of commercial banks unmanned, automated and intelligent is change rapidly, all kinds of business data expand rapidly, the traditional paper books and written records were mostly magnetic media replaced status of audit staff want to get the "audit trail of tangible difficult roads of Shu". In practice, the rapid development of informatization, the audit needs of limited audit resources and increasing, is relatively low and the increasingly heavy audit quality audit tasks, many contradictions in the auditing personnel is not high and the development of financial business innovation etc. have become increasingly prominent, seriously affecting the quality of internal audit work. Information lead to the audit object data, audit clue fuzzy, audit risk diversity Of all kinds of defects of audit business of its management gradually revealed, how to prevent risks brought by information technology fraud effectively, enhance the quality of internal audit is the key.2008, a computer savvy traders at the French bank deliberately invaded the bank security system, carefully designed fictitious transactions, illegal huge financial derivatives caused by the bank's $7 billion 100 million loss scandal lesson is profound, but also to the internal audit of commercial banks to strengthen internal audit management, improve the quality of internal audit has brought enormous pressure and challenges.
In this paper, according to the author of many years of experience in internal audit work of Construction Bank, combined with the status quo of Gansu construction bank internal audit, from the core functions of the internal audit, quality system construction, improve internal control process, evaluation of internal audit business implementation, personnel ability and performance assessment incentives, development of technology and the off-site audit the risk oriented audit practices, combined with a variety of new business products of the Construction Bank and ready-made audit cases, by investigation, analysis, evaluation, according to the Gansu construction bank internal audit quality management problems and the relevant supervisory departments for internal audit requirements, learn from the advanced experience of foreign commercial banks, analysis of factors the influence and restriction of internal and external audit project quality, put forward to further improve the quality of Gansu Construction Bank Internal Audit in the information environment of Strategy.
The purpose of this study is to improve the quality of internal audit in Gansu Construction Bank, and to provide reference for other domestic enterprises, especially the internal audit of Construction Bank.

【學(xué)位授予單位】：蘭州大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2012
【分類號】：F239.45

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 程永泉;馮義秀;;風(fēng)險導(dǎo)向內(nèi)部審計及其在企業(yè)構(gòu)建風(fēng)險管理框架中的應(yīng)用[J];北京工商大學(xué)學(xué)報(社會科學(xué)版);2009年02期

2 萬壽義;崔曉鐘;;內(nèi)部審計價值變遷的結(jié)果:風(fēng)險導(dǎo)向內(nèi)部審計[J];財經(jīng)問題研究;2009年11期

3 王光遠(yuǎn);內(nèi)向型管理審計:從控制導(dǎo)向到風(fēng)險導(dǎo)向[J];財會月刊;2002年07期

4 王光遠(yuǎn);有效利用風(fēng)險評估 合理分配內(nèi)部審計資源[J];財會月刊;2002年10期

5 李兆華;田曉紅;;內(nèi)部審計質(zhì)量問題研究[J];哈爾濱商業(yè)大學(xué)學(xué)報(社會科學(xué)版);2006年01期

6 司文超;;淺析風(fēng)險導(dǎo)向內(nèi)部審計的基本內(nèi)涵[J];黑龍江對外經(jīng)貿(mào);2006年10期

7 朱慶仙;陳祖華;;公司內(nèi)部審計的治理機(jī)制研究綜述[J];經(jīng)濟(jì)問題;2008年11期

8 蘭艷澤;劉利偉;;企業(yè)風(fēng)險管理與風(fēng)險導(dǎo)向內(nèi)部審計關(guān)聯(lián)性研究[J];財會研究;2009年03期

9 賈云潔;;從戰(zhàn)略角度談內(nèi)部審計價值增值策略[J];審計與經(jīng)濟(jì)研究;2009年02期

10 于玉林;內(nèi)部審計在企業(yè)治理、風(fēng)險管理和內(nèi)部控制中的作用[J];審計月刊;2005年03期

相關(guān)碩士學(xué)位論文 前3條

1 阮瑞雪;我國商業(yè)銀行內(nèi)部審計質(zhì)量管理研究[D];廈門大學(xué);2005年

2 宗淑芳;風(fēng)險導(dǎo)向內(nèi)部審計研究[D];北京交通大學(xué);2007年

3 羅冬梅;風(fēng)險導(dǎo)向內(nèi)部審計在我國的應(yīng)用研究[D];湖南大學(xué);2007年

，

本文編號：1419601