中國人民銀行風(fēng)險導(dǎo)向?qū)徲嬃鞒萄芯?/H1>
發(fā)布時間：2019-02-16 04:23
【摘要】：人民銀行于1998年成立獨立的內(nèi)審部門,經(jīng)過十幾年的發(fā)展,人民銀行的內(nèi)審工作取得了一定進展,但是審計模式仍然以傳統(tǒng)的合規(guī)性檢查為主。隨著人民銀行所承擔(dān)的責(zé)任日益加重,傳統(tǒng)的審計模式已經(jīng)不能適應(yīng)人民銀行對內(nèi)控管理的需要和對風(fēng)險控制的要求。在此背景下,人民銀行內(nèi)部審計向風(fēng)險導(dǎo)向?qū)徲嬣D(zhuǎn)型顯得尤為重要。 本文首先對國內(nèi)外風(fēng)險導(dǎo)向?qū)徲嫷难芯砍晒M行梳理,提出了基于風(fēng)險導(dǎo)向?qū)徲嬕暯茄芯咳嗣胥y行內(nèi)部審計轉(zhuǎn)型的觀點。第二對風(fēng)險導(dǎo)向?qū)徲嫷南嚓P(guān)理論進行了分析,通過對比分析的方法剖析審計模式的異同,突出風(fēng)險導(dǎo)向?qū)徲嬙谌嗣胥y行對風(fēng)險控制要求下的適應(yīng)性。第三研究人民銀行內(nèi)部審計機制的現(xiàn)狀并找出存在的問題。第四對風(fēng)險導(dǎo)向?qū)徲嬇c內(nèi)部審計相結(jié)合進行了必要性和可行性分析,論證了在人民銀行內(nèi)部審計工作中開展風(fēng)險導(dǎo)向?qū)徲嫷幕A(chǔ)和存在的障礙。第五在上述分析的基礎(chǔ)上設(shè)計了風(fēng)險導(dǎo)向?qū)徲嬙谌嗣胥y行內(nèi)部審計中的具體操作流程,詳細(xì)闡述了風(fēng)險導(dǎo)向內(nèi)部審計的工作內(nèi)容。最后基于以上分析研究的結(jié)果提出風(fēng)險導(dǎo)向?qū)徲嫎?biāo)準(zhǔn)化流程在實施過程中需要注意的事項以及下一步需要解決的一些問題,以促使風(fēng)險導(dǎo)向?qū)徲嬙谌嗣胥y行內(nèi)部審計中的有效開展。 研究結(jié)果表明,人民銀行內(nèi)部審計存在審計目標(biāo)單一、職能層次低；審計效率低下、適應(yīng)性不強；缺乏有效的風(fēng)險控制手段；審計信息化不足等問題,在促進人民銀行內(nèi)部審計向風(fēng)險導(dǎo)向?qū)徲嬣D(zhuǎn)型的進程中,實施風(fēng)險導(dǎo)向標(biāo)準(zhǔn)化流程時要注意到強化風(fēng)險意識和風(fēng)險導(dǎo)向?qū)徲嬂砟�；審計模式的兼容問題；加強審計軟件和信息平臺的應(yīng)用以及注重提高審計人員的綜合素質(zhì)的問題。
[Abstract]:The people's Bank of China established an independent internal audit department in 1998. After more than ten years of development, the internal audit work of the people's Bank of China has made some progress, but the audit mode is still based on the traditional compliance inspection. With the increasing responsibility of the people's Bank of China, the traditional audit mode has been unable to meet the needs of internal control management and risk control of the people's Bank of China. In this context, the transition from internal audit to risk-oriented audit is particularly important. This paper firstly combs the research results of risk-oriented audit at home and abroad, and puts forward the point of view of the transformation of internal audit of the people's Bank of China based on the perspective of risk-oriented audit. The second part analyzes the related theories of risk-oriented audit, analyzes the similarities and differences of audit mode through comparative analysis, and highlights the adaptability of risk-oriented audit under the requirements of the people's Bank of China for risk control. The third part studies the present situation of the internal audit mechanism of the people's Bank of China and finds out the existing problems. The fourth part analyzes the necessity and feasibility of the combination of risk-based audit and internal audit, and demonstrates the basis and obstacles of carrying out risk-based audit in the internal audit of the people's Bank of China. Fifthly, on the basis of the above analysis, the paper designs the concrete operation flow of the risk-oriented audit in the internal audit of the people's Bank of China, and expounds the work content of the risk-based internal audit in detail. Finally, based on the results of the above analysis, the paper puts forward some issues that need to be paid attention to in the implementation of the risk-oriented audit standardization process and some problems to be solved in the next step. In order to promote the effective development of risk-oriented audit in the internal audit of the people's Bank of China. The results show that the internal audit of the people's Bank of China has a single audit goal, low functional level, low audit efficiency, weak adaptability, lack of effective means of risk control. In the process of promoting the transition from internal audit to risk-based audit in the people's Bank of China, we should pay attention to strengthening the risk consciousness and the idea of risk-based audit when implementing the risk-oriented standardization process. The compatibility of audit mode, strengthening the application of audit software and information platform, and paying attention to improving the comprehensive quality of auditors.
【學(xué)位授予單位】：西北大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2011
【分類號】：F239.4
【參考文獻】
相關(guān)期刊論文 前10條
1 徐建平;肖成志;;論風(fēng)險導(dǎo)向?qū)徲嬙陲L(fēng)險管理中的應(yīng)用[J];福建金融;2009年03期
2 蔣峰;;人民銀行信息技術(shù)審計中風(fēng)險導(dǎo)向?qū)徲嬆Ｊ降膽?yīng)用研究[J];海南金融;2011年05期
3 周列暉;;人民銀行應(yīng)用風(fēng)險導(dǎo)向?qū)徲嬆Ｊ教轿鯷J];金融經(jīng)濟;2009年04期
4 劉新華;羅松;戴可;;風(fēng)險導(dǎo)向?qū)徲嬙谥醒脬y行內(nèi)部審計中的應(yīng)用思考[J];金融經(jīng)濟;2009年04期
5 楊雄;楊艷;何炳福;;基層央行如何加強風(fēng)險管理、強化內(nèi)部控制[J];金融經(jīng)濟;2009年04期
6 人民銀行天津分行內(nèi)審處課題組;肖瑞卿;;淺析風(fēng)險導(dǎo)向型審計在人民銀行內(nèi)部審計中的應(yīng)用[J];華北金融;2009年01期
7 王晶;;風(fēng)險導(dǎo)向內(nèi)部審計對人民銀行內(nèi)部控制工作的啟示[J];華北金融;2009年08期
8 周翔;;對人民銀行實施風(fēng)險導(dǎo)向?qū)徲嫷乃伎糩J];金融縱橫;2010年03期
9 魏茹;;人民銀行內(nèi)部審計職能定位分析[J];審計與理財;2008年12期
10 陳毓圭;對風(fēng)險導(dǎo)向?qū)徲嫹椒ǖ挠蓙砑捌浒l(fā)展的認(rèn)識[J];會計研究;2004年02期
，
本文編號：2424040
本文鏈接：http://sikaile.net/guanlilunwen/shenjigli/2424040.html
[Abstract]:The people's Bank of China established an independent internal audit department in 1998. After more than ten years of development, the internal audit work of the people's Bank of China has made some progress, but the audit mode is still based on the traditional compliance inspection. With the increasing responsibility of the people's Bank of China, the traditional audit mode has been unable to meet the needs of internal control management and risk control of the people's Bank of China. In this context, the transition from internal audit to risk-oriented audit is particularly important. This paper firstly combs the research results of risk-oriented audit at home and abroad, and puts forward the point of view of the transformation of internal audit of the people's Bank of China based on the perspective of risk-oriented audit. The second part analyzes the related theories of risk-oriented audit, analyzes the similarities and differences of audit mode through comparative analysis, and highlights the adaptability of risk-oriented audit under the requirements of the people's Bank of China for risk control. The third part studies the present situation of the internal audit mechanism of the people's Bank of China and finds out the existing problems. The fourth part analyzes the necessity and feasibility of the combination of risk-based audit and internal audit, and demonstrates the basis and obstacles of carrying out risk-based audit in the internal audit of the people's Bank of China. Fifthly, on the basis of the above analysis, the paper designs the concrete operation flow of the risk-oriented audit in the internal audit of the people's Bank of China, and expounds the work content of the risk-based internal audit in detail. Finally, based on the results of the above analysis, the paper puts forward some issues that need to be paid attention to in the implementation of the risk-oriented audit standardization process and some problems to be solved in the next step. In order to promote the effective development of risk-oriented audit in the internal audit of the people's Bank of China. The results show that the internal audit of the people's Bank of China has a single audit goal, low functional level, low audit efficiency, weak adaptability, lack of effective means of risk control. In the process of promoting the transition from internal audit to risk-based audit in the people's Bank of China, we should pay attention to strengthening the risk consciousness and the idea of risk-based audit when implementing the risk-oriented standardization process. The compatibility of audit mode, strengthening the application of audit software and information platform, and paying attention to improving the comprehensive quality of auditors.
【學(xué)位授予單位】：西北大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2011
【分類號】：F239.4
【參考文獻】
相關(guān)期刊論文 前10條
1 徐建平;肖成志;;論風(fēng)險導(dǎo)向?qū)徲嬙陲L(fēng)險管理中的應(yīng)用[J];福建金融;2009年03期
2 蔣峰;;人民銀行信息技術(shù)審計中風(fēng)險導(dǎo)向?qū)徲嬆Ｊ降膽?yīng)用研究[J];海南金融;2011年05期
3 周列暉;;人民銀行應(yīng)用風(fēng)險導(dǎo)向?qū)徲嬆Ｊ教轿鯷J];金融經(jīng)濟;2009年04期
4 劉新華;羅松;戴可;;風(fēng)險導(dǎo)向?qū)徲嬙谥醒脬y行內(nèi)部審計中的應(yīng)用思考[J];金融經(jīng)濟;2009年04期
5 楊雄;楊艷;何炳福;;基層央行如何加強風(fēng)險管理、強化內(nèi)部控制[J];金融經(jīng)濟;2009年04期
6 人民銀行天津分行內(nèi)審處課題組;肖瑞卿;;淺析風(fēng)險導(dǎo)向型審計在人民銀行內(nèi)部審計中的應(yīng)用[J];華北金融;2009年01期
7 王晶;;風(fēng)險導(dǎo)向內(nèi)部審計對人民銀行內(nèi)部控制工作的啟示[J];華北金融;2009年08期
8 周翔;;對人民銀行實施風(fēng)險導(dǎo)向?qū)徲嫷乃伎糩J];金融縱橫;2010年03期
9 魏茹;;人民銀行內(nèi)部審計職能定位分析[J];審計與理財;2008年12期
10 陳毓圭;對風(fēng)險導(dǎo)向?qū)徲嫹椒ǖ挠蓙砑捌浒l(fā)展的認(rèn)識[J];會計研究;2004年02期
，本文編號：2424040
本文鏈接：http://sikaile.net/guanlilunwen/shenjigli/2424040.html
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