中央銀行內(nèi)部審計運作機制研究
發(fā)布時間：2018-10-15 09:15
【摘要】： 本論文綜合運用審計學(xué)、管理學(xué)、會計學(xué)、金融學(xué)、內(nèi)部控制理論等相關(guān)學(xué)科 的知識體系，并結(jié)合中央銀行的性質(zhì)和業(yè)務(wù)特點，遵循從普遍到特殊，從共性到個 性的思路，采用借鑒、移植、歸納等多種方法，對我國中央銀行內(nèi)部審計的理論和 實務(wù)進行全方位的研究與探索。 本文結(jié)構(gòu)上分上、中、下三篇。 上篇：中央銀行內(nèi)部審計的理論基礎(chǔ)。按照蒙氏審計學(xué)的理論框架，從中央銀 行內(nèi)部審計的概念出發(fā)，以內(nèi)審目標(biāo)為核心，對中央銀行內(nèi)部審計的幾個基本理論 問題——中央銀行內(nèi)部審計的性質(zhì)、職能定位、目標(biāo)、獨立性等問題進行了理論探 索，為中篇實務(wù)研究奠定了理論基礎(chǔ)。 中篇：中央銀行內(nèi)部審計運作機制研究。在這個篇章里，作者圍繞如何在中央 銀行有效地開展內(nèi)部審計這一中心問題，按照內(nèi)審機制的構(gòu)成要素——決策機制、 執(zhí)行機制、協(xié)調(diào)機制、監(jiān)控機制、反饋機制、動力機制、制約機制，分成組織體系、 權(quán)力與職責(zé)、人員素質(zhì)、模式選擇、關(guān)系協(xié)調(diào)、信息管理、內(nèi)審準(zhǔn)則，質(zhì)量保證體 系等八個專題并結(jié)合中央銀行的特點進行研究，，力圖提出作者的一孔之見。 下篇：中央銀行內(nèi)部審計的方法論研究。在這個篇章里主要探討中央銀行內(nèi)部 審計的主要方法，重點探討如何在中央銀行內(nèi)開展風(fēng)險基礎(chǔ)審計和如何應(yīng)付計算機 系統(tǒng)審計的挑戰(zhàn)問題。
[Abstract]:This paper synthetically applies the knowledge system of auditing, management, accounting, finance, internal control theory and so on, and combines the nature and business characteristics of central bank. Following the train of thought from universality to particularity, from commonness to individuality, and adopting various methods, such as reference, transplantation, induction, etc. This paper studies and explores the theory and practice of internal audit of central bank in China. The structure of this paper is divided into three parts: upper, middle and lower. The first part: the theoretical basis of the central bank's internal audit. According to the theoretical framework of Mongol's audit theory, starting from the concept of internal audit of Central Bank, the core of internal audit is the internal audit goal. Several basic theoretical problems in the internal audit of the central bank: the nature, function orientation and objective of the internal audit of the central bank, Independence and other issues of theoretical exploration, for the middle of the practical research laid a theoretical foundation. The second part: the study of the internal audit operation mechanism of the central bank. In this chapter, the author focuses on the central question of how to effectively conduct internal audit in the central bank. According to the elements of internal audit mechanism-decision-making mechanism, executive mechanism, coordination mechanism, monitoring mechanism, feedback mechanism, dynamic mechanism, restriction mechanism, Divided into organizational system, power and responsibility, personnel quality, mode selection, relationship coordination, information management, internal audit criteria, This paper tries to put forward the author's opinion on the eight topics of quality assurance system and the characteristics of the central bank. The second part: the methodology of the central bank's internal audit. In this chapter, we mainly discuss the main methods of the internal audit of the central bank. This paper mainly discusses how to carry out risk-based audit in central bank and how to deal with the challenge of computer system audit.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2001
【分類號】：F239.45
本文編號：2272066
[Abstract]:This paper synthetically applies the knowledge system of auditing, management, accounting, finance, internal control theory and so on, and combines the nature and business characteristics of central bank. Following the train of thought from universality to particularity, from commonness to individuality, and adopting various methods, such as reference, transplantation, induction, etc. This paper studies and explores the theory and practice of internal audit of central bank in China. The structure of this paper is divided into three parts: upper, middle and lower. The first part: the theoretical basis of the central bank's internal audit. According to the theoretical framework of Mongol's audit theory, starting from the concept of internal audit of Central Bank, the core of internal audit is the internal audit goal. Several basic theoretical problems in the internal audit of the central bank: the nature, function orientation and objective of the internal audit of the central bank, Independence and other issues of theoretical exploration, for the middle of the practical research laid a theoretical foundation. The second part: the study of the internal audit operation mechanism of the central bank. In this chapter, the author focuses on the central question of how to effectively conduct internal audit in the central bank. According to the elements of internal audit mechanism-decision-making mechanism, executive mechanism, coordination mechanism, monitoring mechanism, feedback mechanism, dynamic mechanism, restriction mechanism, Divided into organizational system, power and responsibility, personnel quality, mode selection, relationship coordination, information management, internal audit criteria, This paper tries to put forward the author's opinion on the eight topics of quality assurance system and the characteristics of the central bank. The second part: the methodology of the central bank's internal audit. In this chapter, we mainly discuss the main methods of the internal audit of the central bank. This paper mainly discusses how to carry out risk-based audit in central bank and how to deal with the challenge of computer system audit.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2001
【分類號】：F239.45
【參考文獻】
相關(guān)期刊論文 前1條
1 劉正光,王參合;中央銀行內(nèi)部審計的幾個基本理論問題[J];審計研究資料;1999年12期
本文編號：2272066
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