現(xiàn)代風險導向?qū)徲嬙谖覈虡I(yè)銀行內(nèi)審工作中的應用研究
發(fā)布時間：2018-05-02 01:13
本文選題：現(xiàn)代風險導向?qū)徲?/strong> + 應用 ； 參考：《西南財經(jīng)大學》2008年碩士論文
【摘要】： 商業(yè)銀行作為吸收公眾存款,發(fā)放貸款,辦理結(jié)算等業(yè)務的企業(yè)法人,對國家金融安全具有決定意義,銀行的穩(wěn)定是金融穩(wěn)定的關鍵。隨著經(jīng)濟的不斷發(fā)展,商業(yè)銀行面對的不確定性和風險也越來越多,有來自于外部的信用風險、市場風險,也有來自于內(nèi)部的操作風險、道德風險等等。傳統(tǒng)內(nèi)部審計模式以商業(yè)銀行賬項和內(nèi)部控制為基礎,而由于內(nèi)部人控制問題的存在,使內(nèi)部審計難以發(fā)揮風險控制的作用,商業(yè)銀行內(nèi)部審計迫切需要尋求新的審計模式以適應審計環(huán)境的變遷,切實實現(xiàn)內(nèi)部審計應有的作用。以戰(zhàn)略管理理論和系統(tǒng)理論為理論基礎發(fā)展起來的現(xiàn)代風險導向?qū)徲嫵蔀樯虡I(yè)銀行內(nèi)部審計的發(fā)展方向�，F(xiàn)代風險導向?qū)徲嬀烤故窃鯓拥囊环N審計模式,它有何特點,為何審計職業(yè)界對其推崇之至,它能適用于我國商業(yè)銀行內(nèi)部審計嗎?本文的研究正是基于這些問題而展開,全文共分六個部分,各部分主要內(nèi)容如下: 第一部分為全文的前言,主要介紹本文研究的背景、寫作目的,寫作思路以及論文結(jié)構(gòu)。 第二部分概述了審計模式的歷史發(fā)展進程和現(xiàn)代風險導向?qū)徲嫯a(chǎn)生的必然性。首先,簡單介紹了審計模式依次經(jīng)歷了賬項導向?qū)徲嫛⒅贫葘驅(qū)徲嬇c風險導向?qū)徲嬋齻�階段,接著從技術因素、理論因素、內(nèi)在因素三方面論述了現(xiàn)代風險導向?qū)徲嫯a(chǎn)生的必然性。 第三部分較為深入地分析了現(xiàn)代風險導向?qū)徲嫷膬?nèi)涵與特征,闡述了其基本審計流程。筆者通過查閱大量文獻資料,比較分析不同的學術觀點,對現(xiàn)代風險導向?qū)徲嫷膬?nèi)涵提出了自己的見解,并進一步分析了現(xiàn)代風險導向?qū)徲嬒鄬α藗鹘y(tǒng)審計模式的特點。最后,對現(xiàn)代風險導向?qū)徲嫷幕緦徲嬃鞒踢M行了描述。 第四部分肯定了內(nèi)部審計在查錯防弊、防范企業(yè)經(jīng)營風險方面有著無可替代的作用,接著列舉了我國商業(yè)銀行內(nèi)部審計的現(xiàn)狀,并對主要現(xiàn)狀的成因進行了分析,為第五部分進一步分析現(xiàn)代風險導向?qū)徲嬤\用于我國商業(yè)銀行內(nèi)部審計的必要性、可行性作了鋪墊。 第五部分對我國商業(yè)銀行內(nèi)審如何轉(zhuǎn)變?yōu)楝F(xiàn)代風險導向內(nèi)部審計做了嘗試性努力。首先分析了我國商業(yè)銀行開展現(xiàn)代風險導向?qū)徲嫷谋匾?接著進行了可行性研究,最后設計了商業(yè)銀行現(xiàn)代風險導向內(nèi)部審計的流程,并對各流程環(huán)節(jié)的做法予以舉例說明。 第六部分是對全文的一個總結(jié),同時提出了我國商業(yè)銀行開展現(xiàn)代風險導向?qū)徲嫅撟⒁獾膯栴}。 筆者認為本文在以下幾個方面略有創(chuàng)新:一是選題方面具有一定的現(xiàn)實意義�，F(xiàn)代風險導向?qū)徲嬚蔀閷徲嬄殬I(yè)界的重點研究內(nèi)容,這種全新的審計模式要求審計師以更開闊的視角發(fā)現(xiàn)與報告審計對象會計報表中的重大錯報行為,從而減小審計失敗的風險。而筆者嘗試著將其運用到我國商業(yè)銀行內(nèi)部審計當中,以求讓內(nèi)部審計能將審計對象會計報表錯報風險與商業(yè)銀行經(jīng)營風險分析緊密地結(jié)合起來,更好地發(fā)揮內(nèi)部審計防范風險,幫助銀行改善運營,增加價值的作用,這對我國商業(yè)銀行的穩(wěn)健發(fā)展乃至國家金融安全具有現(xiàn)實意義。二是對現(xiàn)代風險導向?qū)徲媰?nèi)涵的認識上有所創(chuàng)新。在閱讀參考文獻的過程中,筆者發(fā)現(xiàn)不同的論著中,對“風險導向”中的風險有著不同的認識,有的認為“風險”是指審計風險,有的認為“風險”是指經(jīng)營風險。通過思考和分析,筆者認為現(xiàn)代風險導向?qū)徲嬛凶鳛閷虻摹帮L險”是指審計風險,而“經(jīng)營風險”導向論則是對審計風險的內(nèi)涵進行擴展的結(jié)果,這種觀點進一步充實了風險的內(nèi)涵,是站在審計風險的成因的角度來說的。三是對我國商業(yè)銀行內(nèi)部審計現(xiàn)狀的成因進行了分析。以往的文獻資料中,對內(nèi)部審計現(xiàn)狀講述得比較多,但鮮有對其成因進行的分析。筆者通過工作中的切身體會,對造成商業(yè)銀行內(nèi)部審計落后狀況的原因進行了分析,進而闡述了商業(yè)銀行實施現(xiàn)代風險導向?qū)徲嫷谋匾院涂尚行�。最�?筆者在設計商業(yè)銀行現(xiàn)代風險導向內(nèi)部審計的流程時,結(jié)合工作實踐積累的經(jīng)驗,對各審計環(huán)節(jié)中的注意事項做了舉例說明,以求形象地展示原本抽象的概念。
[Abstract]:As an enterprise legal person that absorbs public deposits, loans, and deals with settlement, commercial banks are of decisive significance to national financial security. The stability of the bank is the key to financial stability. With the continuous development of the economy, the more uncertainty and risk the commercial banks face, the credit risk from the outside and the market risk. There are operational risks, moral risks and so on. The traditional internal audit model is based on the accounts and internal control of commercial banks, and the internal audit is difficult to play the role of risk control because of the existence of insider control. The internal audit of commercial banks needs to seek new auditing models to adapt to the audit environment. The modern risk oriented audit has become the development direction of the internal audit of commercial banks. What is the characteristics of the modern risk oriented audit, what is its characteristics and why the audit profession admired it Can it be applied to the internal audit of commercial banks in China? This study is based on these problems and is divided into six parts, the main contents of which are as follows:
The first part is the preface of the full text, which mainly introduces the background, purpose, ideas and structure of the research.
The second part outlines the historical development process of audit model and the inevitability of modern risk oriented audit. First, it briefly introduces the audit pattern in three stages, namely, account oriented audit, system oriented audit and risk oriented audit, and then discusses the modern risk from three aspects of technical, rationale and internal factors. The inevitability of guidance audit.
The third part analyzes the connotation and characteristics of modern risk oriented audit, and expounds its basic audit process. Through consulting a large number of documents and comparing different academic views, the author puts forward his own views on the connotation of modern risk oriented audit, and further analyzes the relative transmission of modern risk oriented auditing. Finally, the basic audit process of modern risk oriented audit is described.
The fourth part affirms that internal audit has an irreplaceable role in checking and preventing the pros and cons and preventing enterprise management risk. Then it enumerates the present situation of internal audit of commercial banks in China, and analyses the causes of the main current situation, and further analyzes the use of modern risk oriented audit in the internal audit of commercial banks in our country for the fifth part. The necessity and feasibility are paved.
The fifth part has made an attempt to transform the internal audit of commercial banks into the modern risk oriented internal audit. First, the necessity of the modern risk oriented audit in China's commercial banks was analyzed. Then the feasibility study was carried out. Finally, the process of the modern risk oriented internal audit of commercial banks was designed. The practice of the festival is illustrated by an example.
The sixth part is a summary of the full text, at the same time, it puts forward the problems that our commercial banks should pay attention to in developing modern risk oriented auditing.
The author believes that this article has a little innovation in the following aspects: first, it is of certain practical significance to select the topic. Modern risk oriented audit is becoming the key research content of the audit profession. While reducing the risk of audit failure, the author tries to apply it to the internal audit of commercial banks in China so that internal audit can combine the risk of accounting statements misreporting with commercial banks' risk analysis, play a better role in preventing the risk of internal audit and help the banks to improve their operations and increase their value. This is of practical significance to the steady development of the commercial banks in China and the national financial security. Two, the understanding of the connotation of modern risk oriented audit has been innovated. In the process of reading references, the author finds that in different treatises, there is a different understanding of risk oriented risk, and some think "risk". The author thinks that "risk" refers to the risk of management. Through thinking and analysis, the author thinks that the "risk" as a guiding "risk" in the modern risk oriented audit is the audit risk, while the "management risk" orientation is a result of the expansion of the connotation of audit risk, which further enriches the connotation of the risk. It is from the angle of the cause of the cause of the audit risk. Three is the analysis of the causes of the current situation of the internal audit of the commercial banks in China. In the previous literature, the present situation of the internal audit is much more, but there are few analyses on the causes of the internal audit. The reasons for the situation are analyzed, and then the necessity and feasibility of the commercial banks' implementation of the modern risk oriented audit is expounded. Finally, the author, in designing the process of the modern risk oriented internal audit of the commercial bank, combined with the experience accumulated in the work practice, illustrates the matters of attention in the audit links in order to show the image. The concept of the original abstract.
【學位授予單位】：西南財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2008
【分類號】：F832.2;F239.45
【參考文獻】
相關碩士學位論文 前1條
1 宗淑芳;風險導向內(nèi)部審計研究[D];北京交通大學;2007年
，本文編號：1831787
本文鏈接：http://sikaile.net/jingjilunwen/sjlw/1831787.html
最近更新
教材專著
