本文選題：內(nèi)部審計(jì) + 審計(jì)計(jì)劃　； 參考：《河北大學(xué)》2008年碩士論文

【摘要】： 審計(jì)計(jì)劃是審計(jì)工作的重要環(huán)節(jié),是提高審計(jì)工作質(zhì)量、規(guī)范審計(jì)工作、保證審計(jì)工作高效有序運(yùn)行的重要前提。研究表明,目前國(guó)際和國(guó)內(nèi)的內(nèi)外部審計(jì)部門,對(duì)于審計(jì)計(jì)劃的制訂和研究,僅停留在規(guī)范性方面。同時(shí),在風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)理論越來越受到審計(jì)行業(yè)認(rèn)可的環(huán)境下,對(duì)于審計(jì)計(jì)劃制訂過程中如何科學(xué)識(shí)別、計(jì)量,進(jìn)而有效控制審計(jì)風(fēng)險(xiǎn),缺乏操作性的解決方案,存在著審計(jì)客體不明確、缺乏量化的風(fēng)險(xiǎn)評(píng)估方法和靈活的審計(jì)策略等問題。特別是針對(duì)銀行業(yè)這一特殊行業(yè),由于缺少量化的風(fēng)險(xiǎn)評(píng)估模型,大大制約了風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)方法在審計(jì)計(jì)劃階段的應(yīng)用。 對(duì)于我國(guó)商業(yè)銀行而言,在審計(jì)計(jì)劃制定過程中,引入審計(jì)風(fēng)險(xiǎn)評(píng)估技術(shù),有著重要的現(xiàn)實(shí)意義。一是能夠順應(yīng)商業(yè)銀行全面風(fēng)險(xiǎn)管理趨勢(shì),二是符合內(nèi)部審計(jì)理論發(fā)展和實(shí)踐運(yùn)用方向,三是能夠適應(yīng)股份制商業(yè)銀行強(qiáng)化內(nèi)部控制的需要。 本文在分析目前我國(guó)商業(yè)銀行領(lǐng)域應(yīng)用審計(jì)計(jì)劃和風(fēng)險(xiǎn)評(píng)估技術(shù)現(xiàn)狀的基礎(chǔ)上,針對(duì)其不足,提出了將風(fēng)險(xiǎn)評(píng)估技術(shù)引入我國(guó)商業(yè)銀行內(nèi)部審計(jì)計(jì)劃編制工作的思路。從建立科學(xué)的審計(jì)單元、應(yīng)用風(fēng)險(xiǎn)評(píng)估技術(shù)、建立科學(xué)的審計(jì)立項(xiàng)策略等三個(gè)方面創(chuàng)造性地提出了具體的解決方案。本文的創(chuàng)新點(diǎn)在于將商業(yè)銀行的審計(jì)客體劃分為業(yè)務(wù)單元和機(jī)構(gòu)單元兩個(gè)維度,基于風(fēng)險(xiǎn)評(píng)估技術(shù)設(shè)計(jì)了一套指標(biāo)體系和風(fēng)險(xiǎn)擬合數(shù)學(xué)模型,來評(píng)估審計(jì)單元風(fēng)險(xiǎn),為科學(xué)地選擇審計(jì)對(duì)象和確定審計(jì)項(xiàng)目提供了實(shí)用工具。
[Abstract]:Audit plan is an important part of audit work. It is an important prerequisite for improving the quality of audit work, standardizing audit work and ensuring the efficient and orderly operation of audit work. The research shows that the present international and domestic internal and external audit departments are only in the normative aspects of the formulation and research of audit plans. At the same time, the risk oriented audit theory is also used. More and more accepted by the audit industry, how to scientifically identify, measure, control audit risk and lack operational solutions in the process of audit planning is not clear, lack of quantitative risk assessment method and flexible audit strategy, especially for banking industry. Due to the lack of quantitative risk assessment model, the application of risk oriented audit method in the audit planning stage is restricted greatly in special industries.
For commercial banks in China, it is of great practical significance to introduce audit risk assessment technology in the process of making audit plans. First, it can conform to the overall risk management trend of commercial banks. The two is in line with the development and practice direction of internal audit theory, and the three is to meet the need of strengthening the internal control of the joint-stock commercial banks. Yes.
On the basis of analyzing the current situation of the application of audit plan and risk assessment technology in the field of commercial banks in our country, this paper puts forward the idea of introducing risk assessment technology into the internal audit planning of commercial banks in China. From the establishment of a scientific audit unit, the scientific audit policy should be established by using the risk assessment technology. The innovative point of this paper is to put forward a specific solution in three aspects. The innovation point of this paper is to divide the audit object of commercial bank into two dimensions of business unit and institutional unit. Based on risk assessment technology, a set of index system and risk fitting mathematical model are designed to evaluate audit unit risk and select audit scientifically. The image and the identification of audit projects provide practical tools.

【學(xué)位授予單位】：河北大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2008
【分類號(hào)】：F239.45;F832.33

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 李小菊,張曉鳴;審計(jì)計(jì)劃階段審計(jì)風(fēng)險(xiǎn)水平測(cè)試及控制[J];北京工業(yè)大學(xué)學(xué)報(bào);1998年S1期

2 馮義秀,高亮英;國(guó)際審計(jì)準(zhǔn)則審計(jì)風(fēng)險(xiǎn)模型的變更及我們的借鑒[J];北京工商大學(xué)學(xué)報(bào)(社會(huì)科學(xué)版);2005年01期

3 周家才;試論審計(jì)風(fēng)險(xiǎn)概念及審計(jì)風(fēng)險(xiǎn)模型的重建[J];財(cái)經(jīng)問題研究;2002年06期

4 王素梅;論我國(guó)審計(jì)風(fēng)險(xiǎn)模型的重構(gòu)——基于國(guó)際審計(jì)風(fēng)險(xiǎn)模型的演變分析[J];財(cái)會(huì)通訊(學(xué)術(shù)版);2004年12期

5 張麒;審計(jì)風(fēng)險(xiǎn)評(píng)估的幾種基本方法[J];財(cái)會(huì)月刊;2000年04期

6 黃德龍;呂飛;楊曉光;;中美監(jiān)管機(jī)構(gòu)對(duì)商業(yè)銀行風(fēng)險(xiǎn)評(píng)級(jí)的比較研究[J];金融論壇;2006年01期

7 陳才濤,張巖,田治威;風(fēng)險(xiǎn)基礎(chǔ)審計(jì)模式下審計(jì)風(fēng)險(xiǎn)模型的重建[J];當(dāng)代經(jīng)濟(jì);2004年09期

8 蔡紹軍;西方商業(yè)銀行組織架構(gòu)和經(jīng)營(yíng)策略對(duì)我們的借鑒[J];當(dāng)代審計(jì);2003年02期

9 謝文昭;;基于公司治理制度的審計(jì)風(fēng)險(xiǎn)評(píng)估機(jī)制[J];發(fā)展研究;2006年12期

10 馬學(xué)斌;美國(guó)審計(jì)計(jì)劃管理與質(zhì)量控制考察紀(jì)實(shí)[J];廣東審計(jì);2002年01期

相關(guān)博士學(xué)位論文 前1條

1 楊華;新巴塞爾協(xié)議框架下商業(yè)銀行內(nèi)部評(píng)級(jí)系統(tǒng)研究[D];上海交通大學(xué);2007年

，

本文編號(hào)：1809532