本文關鍵詞： 商業(yè)銀行 增值型內部審計 風險管理 內部控制　出處：《哈爾濱商業(yè)大學》2017年碩士論文　論文類型：學位論文

【摘要】：全球經濟一體化進程不斷加快,經濟的聯動性不斷增強,復雜多變的國際金融市場的自由化程度日益提高,競爭形勢也愈加嚴峻。尤其在人民幣正式加入特別提款權(以下簡稱SDR)之后,使得國內與國際金融周期的聯系更為密切,國內與國際市場的互動更加頻繁,這就直接影響了國內匯率和利率的內外部環(huán)境。面對日益復雜的匯率和利率環(huán)境,商業(yè)銀行的經營和風險管理水平都將面臨前所未有的挑戰(zhàn)。A農村商業(yè)銀行作為帶動地方經濟發(fā)展的金融行業(yè)核心力量,面對嚴峻的經濟形勢,要不斷加強自身變革,提高核心競爭力。內部審計部門作為公司治理的四大基石之一,也要加快轉型升級,轉變審計視角,從戰(zhàn)略全局的角度出發(fā),發(fā)揮其在內部控制和風險管理領域的增值作用,實現為組織增加價值的目標,保障A農村商業(yè)銀行持續(xù)穩(wěn)健的經營。因此,如何切實的發(fā)揮內部審計為組織增加價值的作用,已然成為當前A農村商業(yè)銀行內部審計轉型發(fā)展過程中的工作重心。聚焦A農村商業(yè)銀行內部審計轉型升級的難題,以A農村商業(yè)銀行內部審計為研究對象,采用受托責任等理論方法,研究了增值型內部審計的國內外現狀,旨在構建適用于A農村商業(yè)銀行的增值型內部審計體系。首先,從增值型內部審計的基礎理論出發(fā),對A農村商業(yè)銀行內部審計的現狀進行分析,發(fā)現內部審計的職能未得到有效發(fā)揮,存在獨立性缺失、審計范圍狹窄、技術手段落后、審計質量不高和審計人員缺失等問題,同時對產生問題的成因進行分析,并且闡述了A農村商業(yè)銀行開展增值型內部審計的必要性;其次結合A農村商業(yè)銀行內部審計的具體情況,從目標、原則、方法和內容四個方面,構建A農村商業(yè)銀行增值型內部審計體系,并在A農村商業(yè)銀行應用;最后從優(yōu)化增值理念、健全審計制度、創(chuàng)新審計技術、推進人才隊伍建設四個方面保障增值型內部審計在A農村商業(yè)銀行的有效開展。增值型內部審計體系的構建可以有效的解決A農村商業(yè)銀行內部審計存在的問題,發(fā)揮內部審計為組織增加價值的作用,同時對于其他商業(yè)銀行內部審計工作的開展也具有一定的指導意義。
[Abstract]:The process of global economic integration continues to accelerate, the linkage of the economy increases, and the degree of liberalization of the complex and changeable international financial markets increases. The competition situation has also become more severe. Especially after the RMB formally joined the Special drawing Rights (SDR), it has made the domestic and international financial cycles more closely linked, and the interaction between domestic and international markets has become more frequent. This directly affects the internal and external environment of domestic exchange rates and interest rates. The management and risk management level of commercial banks will face unprecedented challenges. A Rural Commercial Banks, as the core force of the financial industry that drives the development of local economy, must constantly strengthen its own reform in the face of the severe economic situation. Improving the core competence. As one of the four cornerstones of corporate governance, internal audit departments should also accelerate the transformation and upgrading, change the audit perspective, and give full play to its value-added role in the field of internal control and risk management from the perspective of the overall strategic situation. To realize the goal of adding value to the organization and to ensure the sustained and steady operation of A rural commercial bank. Therefore, how to give full play to the role of internal audit to add value to the organization, It has already become the focus of work in the process of internal audit transformation and development of A rural commercial bank. Focusing on the difficult problem of internal audit transformation and upgrading of A rural commercial bank, this paper takes the internal audit of A rural commercial bank as the research object. This paper studies the current situation of value-added internal audit at home and abroad by using the theory of fiduciary responsibility, aiming at constructing the value-added internal audit system suitable for A rural commercial bank. First of all, starting from the basic theory of value-added internal audit, By analyzing the present situation of internal audit of A rural commercial bank, it is found that the function of internal audit has not been effectively brought into play, there are some problems, such as lack of independence, narrow audit scope, backward technical means, low audit quality and lack of auditors, etc. At the same time, the causes of the problems are analyzed, and the necessity of the value-added internal audit of A rural commercial bank is expounded. Secondly, combined with the specific situation of the internal audit of A rural commercial bank, from the objectives, principles, Methods and contents of the internal audit system of value-added type of A rural commercial bank, and its application in A rural commercial bank, finally, from optimizing the concept of value-added, perfecting the audit system, innovating the audit technology, Promoting the construction of talent team four aspects to ensure the effective development of value-added internal audit in A rural commercial bank. The construction of value-added internal audit system can effectively solve the problems existing in the internal audit of A rural commercial bank. Giving play to the role of internal audit to add value to the organization, at the same time for other commercial banks to carry out the work of internal audit also has certain guiding significance.
【學位授予單位】：哈爾濱商業(yè)大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F239.45

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