T商業(yè)銀行風險導向內部審計探究
發(fā)布時間：2018-07-16 23:41
【摘要】：伴隨著市場經(jīng)濟不斷深入發(fā)展,銀行的經(jīng)營環(huán)境逐漸變得越發(fā)動蕩,必須準確的把握和分析其所面臨的風險和各種不確定性才能滿足風險管理的要求。近年來,內部審計對銀行風險管理的影響獲得日益顯著的關注。新巴塞爾協(xié)議的簽署為商業(yè)銀行內部審計的開展提供了重要的參考,它提出銀行內部審計等工作任務不僅僅是檢查錯誤、防止舞弊,而更需要站在獨立、公正、客觀的立場上為銀行工作提供風險管理、內部控制、經(jīng)營決策等方面的咨詢服務和改進建議,保證銀行經(jīng)營發(fā)展活動持續(xù)穩(wěn)步有效推進。新巴塞爾協(xié)議提出的新標準使得商業(yè)銀行重新審視內部審計工作的出發(fā)點與落腳點,深化了內部審計工作在銀行經(jīng)營活動中的作用。本文以風險導向內部審計相關理論研究為基礎,對以T銀行為例,對風險導向內部審計在銀行日常運營管理中的運用展開探索,探尋并分析其中存在的實際問題,抓其特征,究其根源,進而提出問題的解決思路,從而幫助內部審計工作更加有效地參與到商業(yè)銀行風險管理活動中。本文的主要內容可以分為五個部分:首先是緒論,簡要闡述了本文的研究背景、基本方法、研究現(xiàn)狀以及研究價值;第二章是理論概述,主要論述了風險導向內部審計的基本概念和主要特征,并且分析了其對于商業(yè)銀行風險控制的影響,同時分析了其主要內容。同時,對有關的理論體系展開了簡要闡述。第三章是T銀行風險導向內部審計的應用現(xiàn)狀以及所存在的不足。首先簡要介紹了T銀行基本運行狀況,然后詳細分析了T銀行的內部審計機制的運行現(xiàn)狀,對其中存在的問題進行了分析和歸納,主要包括:審計評價視角不充分,內部審計評價模型沒有適時調整,技術手段相對落后以及工作人員執(zhí)業(yè)水平不足。第四章是T銀行風險導向內部審計產(chǎn)生不足的根源。這一章主要從信息來源的局限性,分析問題成因不充分,不符合風險導向要求的內部審計理念,內審人員缺乏利用現(xiàn)代技術進行審計的意識以及內部審計人才選拔和培養(yǎng)制度不完善這五個大的方面分析了審計工作存在種種不足的根源。第五章則是以風險管理為導向,以T銀行為例對其內部審計工作的改進和完善提出建議。本章為商業(yè)銀行加強和完善內部審計工作提出了幾點建議,包括擴展風險評價視角,構建科學的評估體系,提高風險防控質量,增強內部審計意識,提升工作人員素質等幾個方面。
[Abstract]:With the further development of market economy, the operating environment of banks becomes more and more turbulent. It is necessary to accurately grasp and analyze the risks and uncertainties they face in order to meet the requirements of risk management. In recent years, the influence of internal audit on bank risk management has been paid more and more attention. The signing of the New Basel Accord provides an important reference for the development of the internal audit of commercial banks. It puts forward that the task of internal audit of banks is not only to check for mistakes and prevent fraud, but also to stand independent and impartial. The objective position is to provide consulting services and suggestions on risk management, internal control, management decision and so on, to ensure that the bank's business and development activities continue to advance steadily and effectively. The new standard proposed by the New Basel Accord makes the commercial banks to re-examine the starting point and the foothold of the internal audit work and deepen the role of the internal audit work in the operation of the banks. Based on the theory research of Risk-Oriented Internal Audit, this paper explores the application of Risk-Oriented Internal Audit in the daily operation and management of banks, explores and analyzes the practical problems, and stresses its characteristics, taking T Bank as an example to explore the application of Risk-Oriented Internal Audit in the daily operation management of banks. The root causes of the problem are investigated, and the solutions are put forward to help the internal audit work to participate in the risk management activities of commercial banks more effectively. The main content of this paper can be divided into five parts: first is the introduction, briefly describes the research background, basic methods, research status and research value; the second chapter is a theoretical overview, This paper mainly discusses the basic concept and main characteristics of risk-based internal audit, and analyzes its influence on the risk control of commercial banks, as well as its main contents. At the same time, the related theoretical system is briefly described. The third chapter is the application of T-bank risk-oriented internal audit and the shortcomings. First of all, the paper briefly introduces the basic operation of T Bank, then analyzes the current situation of T Bank's internal audit mechanism in detail, and analyzes and summarizes the existing problems, including: the audit evaluation angle is not sufficient, The internal audit evaluation model is not adjusted properly, the technical means are relatively backward and the staff practice level is insufficient. The fourth chapter is the root of T-bank risk-oriented internal audit. This chapter mainly from the limitations of information sources, analysis of the causes of the problem is not sufficient, not in line with the risk-based requirements of internal audit concept, The lack of awareness of the use of modern technology in auditing and the imperfect selection and training system of internal audit personnel have analyzed the root causes of the deficiencies in audit work. The fifth chapter takes risk management as the direction, taking T Bank as an example to improve and perfect its internal audit work. This chapter puts forward some suggestions for commercial banks to strengthen and perfect the internal audit work, including expanding the perspective of risk evaluation, constructing a scientific evaluation system, improving the quality of risk prevention and control, and enhancing the awareness of internal audit. Improve the quality of staff and other aspects.
【學位授予單位】：江西財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F239.45;F832.33
本文編號：2128074
[Abstract]:With the further development of market economy, the operating environment of banks becomes more and more turbulent. It is necessary to accurately grasp and analyze the risks and uncertainties they face in order to meet the requirements of risk management. In recent years, the influence of internal audit on bank risk management has been paid more and more attention. The signing of the New Basel Accord provides an important reference for the development of the internal audit of commercial banks. It puts forward that the task of internal audit of banks is not only to check for mistakes and prevent fraud, but also to stand independent and impartial. The objective position is to provide consulting services and suggestions on risk management, internal control, management decision and so on, to ensure that the bank's business and development activities continue to advance steadily and effectively. The new standard proposed by the New Basel Accord makes the commercial banks to re-examine the starting point and the foothold of the internal audit work and deepen the role of the internal audit work in the operation of the banks. Based on the theory research of Risk-Oriented Internal Audit, this paper explores the application of Risk-Oriented Internal Audit in the daily operation and management of banks, explores and analyzes the practical problems, and stresses its characteristics, taking T Bank as an example to explore the application of Risk-Oriented Internal Audit in the daily operation management of banks. The root causes of the problem are investigated, and the solutions are put forward to help the internal audit work to participate in the risk management activities of commercial banks more effectively. The main content of this paper can be divided into five parts: first is the introduction, briefly describes the research background, basic methods, research status and research value; the second chapter is a theoretical overview, This paper mainly discusses the basic concept and main characteristics of risk-based internal audit, and analyzes its influence on the risk control of commercial banks, as well as its main contents. At the same time, the related theoretical system is briefly described. The third chapter is the application of T-bank risk-oriented internal audit and the shortcomings. First of all, the paper briefly introduces the basic operation of T Bank, then analyzes the current situation of T Bank's internal audit mechanism in detail, and analyzes and summarizes the existing problems, including: the audit evaluation angle is not sufficient, The internal audit evaluation model is not adjusted properly, the technical means are relatively backward and the staff practice level is insufficient. The fourth chapter is the root of T-bank risk-oriented internal audit. This chapter mainly from the limitations of information sources, analysis of the causes of the problem is not sufficient, not in line with the risk-based requirements of internal audit concept, The lack of awareness of the use of modern technology in auditing and the imperfect selection and training system of internal audit personnel have analyzed the root causes of the deficiencies in audit work. The fifth chapter takes risk management as the direction, taking T Bank as an example to improve and perfect its internal audit work. This chapter puts forward some suggestions for commercial banks to strengthen and perfect the internal audit work, including expanding the perspective of risk evaluation, constructing a scientific evaluation system, improving the quality of risk prevention and control, and enhancing the awareness of internal audit. Improve the quality of staff and other aspects.
【學位授予單位】：江西財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F239.45;F832.33
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