本文關(guān)鍵詞： 現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向內(nèi)部審計(jì) 城市商業(yè)銀行 風(fēng)險(xiǎn)評(píng)估　出處：《重慶理工大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向內(nèi)部審計(jì)是高風(fēng)險(xiǎn)的現(xiàn)代社會(huì)催生的一種全新的內(nèi)部審計(jì)理念。與傳統(tǒng)風(fēng)險(xiǎn)導(dǎo)向內(nèi)部審計(jì)相比,它更突出了內(nèi)部審計(jì)部門對(duì)企業(yè)的風(fēng)險(xiǎn)評(píng)估,且將風(fēng)險(xiǎn)評(píng)估的范圍從微觀拓展到了宏觀的層面,更備全局性和前瞻性,能夠幫助企業(yè)更好地鑒別風(fēng)險(xiǎn)、防控風(fēng)險(xiǎn),從而達(dá)到增值的目的。為了推進(jìn)我國內(nèi)部審計(jì)的發(fā)展,幫助我國的企業(yè)在激烈復(fù)雜的競爭中穩(wěn)健經(jīng)營,我國內(nèi)部審計(jì)組織確立了現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向的內(nèi)部審計(jì),在推出的新修內(nèi)部審計(jì)準(zhǔn)則中,強(qiáng)調(diào)了進(jìn)行內(nèi)部審計(jì)應(yīng)以風(fēng)險(xiǎn)評(píng)估為基礎(chǔ)。銀行是國民經(jīng)濟(jì)的命脈,它的健康平穩(wěn)發(fā)展必須被保障,而銀行又是風(fēng)險(xiǎn)較高、穩(wěn)定性較差、外部成本高的行業(yè),使其對(duì)優(yōu)良的內(nèi)部控制和外部監(jiān)管更加依賴,也對(duì)外部復(fù)雜多變的環(huán)境更為敏感。內(nèi)部審計(jì)作為銀行全面風(fēng)險(xiǎn)管理系統(tǒng)的第三道防線,它的科學(xué)且高效的實(shí)施尤為重要。近年來現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向內(nèi)部審計(jì)相繼在我國銀行業(yè)開展,但仍存在一些問題需待完善。我國城市商業(yè)銀行由于近年城鎮(zhèn)化建設(shè)的迅速推進(jìn)以及地方政府融資平臺(tái)的不斷擴(kuò)展,數(shù)量翻漲,成為了僅次于國有商業(yè)銀行、股份制商業(yè)銀行之后的第三大金融力量。伴隨著城市商業(yè)銀行上市、跨區(qū)域經(jīng)營步伐的加快,各大城商行都在不斷更新自身的業(yè)務(wù)種類、拓展自身的經(jīng)營領(lǐng)域、擴(kuò)充組織規(guī)模,相應(yīng)的城商行遭逢到的風(fēng)險(xiǎn)也是花樣迭出,對(duì)城商行風(fēng)險(xiǎn)管理能力的考驗(yàn)變得更加嚴(yán)苛。然而與業(yè)務(wù)規(guī)模迅猛的發(fā)展速度相比,城商行在風(fēng)險(xiǎn)的管控上的精進(jìn)速度明顯滯后,常常顯得心有余而力不足,問題叢生。因此,優(yōu)化改進(jìn)城商行的內(nèi)部審計(jì)體系刻不容緩。本文分五個(gè)章節(jié)來撰寫論文的主要內(nèi)容。第一章對(duì)該課題的課題背景、選題意義、該課題國內(nèi)外研究情況、以及主要內(nèi)容與撰寫方法進(jìn)行了介紹。第二章從理論基礎(chǔ)、相關(guān)概念、審計(jì)程序及商業(yè)銀行現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向內(nèi)部審計(jì)四塊內(nèi)容全面講述現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向內(nèi)部審計(jì)。第三章選取X城市商業(yè)銀行(以下簡稱X銀行)為例,介紹了該行的基本情況及審計(jì)現(xiàn)狀,然后分析了該行內(nèi)部審計(jì)的現(xiàn)存問題及問題成因。第四章在X銀行內(nèi)構(gòu)建現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向內(nèi)部審計(jì)體系,并詳盡演示了對(duì)X銀行的風(fēng)險(xiǎn)評(píng)估過程。第五章通過體系的構(gòu)建,對(duì)X銀行內(nèi)部審計(jì)的現(xiàn)存問題,提出相應(yīng)的具有建設(shè)性的完善建議。本文綜合運(yùn)用規(guī)范研究法和案例分析法完成了全篇的撰寫。以規(guī)范研究法,介紹了現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向內(nèi)部審計(jì)的相關(guān)理論;以理論案例結(jié)合法分析了X銀行內(nèi)部審計(jì)的現(xiàn)狀、現(xiàn)存問題及現(xiàn)存問題的主要原因。隨后對(duì)X銀行構(gòu)建現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向內(nèi)部審計(jì)體系。最后通過現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向內(nèi)部審計(jì)體系的試運(yùn)行,針對(duì)X銀行現(xiàn)存的內(nèi)部審計(jì)問題給出了相應(yīng)的完善建議。X銀行內(nèi)部審計(jì)的問題其實(shí)也在我國其它城市商業(yè)銀行中被曝出,因此本文提出的建議不但對(duì)X銀行內(nèi)部審計(jì)職能的進(jìn)一步發(fā)揮具有重要意義,而且希望能給我國其他城市商業(yè)銀行一點(diǎn)思路,他們都能在實(shí)施現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向內(nèi)部審計(jì)的道路上少些彎路、障礙。
[Abstract]:The modern risk oriented internal audit is a high risk of modern society the birth of a new concept of internal audit. Compared with the traditional risk oriented internal audit, it is more prominent in the internal audit department of enterprise risk assessment, and risk assessment to a macro level from the micro expansion, more global and forward-looking that can help enterprises better risk identification, risk prevention and control, so as to achieve the purpose of value-added. In order to promote the development of China's internal audit, to help Chinese enterprises in the fierce competition in the complex sound management, our internal audit organization established internal audit of modern risk oriented, at the launch of the new internal auditing standards in the internal audit should be emphasized on the basis of risk assessment. The bank is the lifeline of the national economy, the healthy and steady development of it must be guaranteed, and the bank is high risk, poor stability, The high cost of the industry, making it more dependent on good internal control and external regulation, also outside the complex environment is more sensitive. The internal audit as a third line of defense comprehensive risk management system of bank, its scientific and efficient implementation is particularly important. In recent years, modern risk oriented internal audit have been carried out on me China's banking industry, but there are still some problems need to be improved. The city commercial banks in China in recent years due to the rapid advance of urbanization, local government financing platform continues to expand, the number turned up, has become the second only to state-owned commercial banks, joint-stock commercial banks after the third financial strength. Along with the city commercial banks. Cross regional business to accelerate the pace, the city commercial banks are constantly update their types of business, expand their business areas, expand the size of the organization, the city firm was The risk is on the public figure of the city firm, risk management ability of the test becomes more harsh. But compared with the rapid pace of development of business scale, city commercial banks in the risk management on the progress speed obviously lags behind, often appear insufficient, problems. Therefore, urgent optimization of internal audit firms in town system. The main content of this paper is divided into five chapters. The first chapter to write a thesis on the research background, significance, the domestic and foreign research situation of the subject, and the main content and writing methods are introduced. The second chapter from the basic theory, related concepts, procedures and audit of commercial banks in modern risk oriented internal audit four comprehensive content about modern risk oriented internal audit. The third chapter selects X City Commercial Bank (hereinafter referred to as X bank) as an example, this paper introduces the basic situation of the bank and audit status, And then analyzes the causes of existing problems and problems of the internal audit. The fourth chapter constructs the system of modern risk oriented internal audit in X bank, and a detailed presentation of the risk assessment of bank X process. The fifth chapter through the system construction, the existing problems of the internal audit of bank X, put forward the corresponding constructive improvement suggestions. In this paper, the integrated use of normative research and case analysis to complete the whole writing. The normative research method, introduces the related theory of modern risk oriented internal audit; analyzes the status quo of internal auditing of bank X on the theory of case method, the main causes of existing problems and existing problems. Then the system of modern risk oriented internal the Construction Bank X audit. Finally, through a trial run of the system of modern risk oriented internal audit, internal audit according to the existing problems of X bank gives some suggestions for the improvement of.X bank In fact, problems of internal audit in other city commercial banks in China has been discovered, so this paper puts forward suggestions on not only the internal audit function of X bank to further play is of great significance, and hope to other city commercial banks in our country a few ideas, they can in the implementation of modern risk oriented internal audit on the road less detour obstacles.

【學(xué)位授予單位】：重慶理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F239.45;F832.33

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