本文選題：現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì) + 應(yīng)用��； 參考：《西南財(cái)經(jīng)大學(xué)》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(wù)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(guān)鍵。隨著經(jīng)濟(jì)的不斷發(fā)展,商業(yè)銀行面對的不確定性和風(fēng)險(xiǎn)也越來越多,有來自于外部的信用風(fēng)險(xiǎn)、市場風(fēng)險(xiǎn),也有來自于內(nèi)部的操作風(fēng)險(xiǎn)、道德風(fēng)險(xiǎn)等等。傳統(tǒng)內(nèi)部審計(jì)模式以商業(yè)銀行賬項(xiàng)和內(nèi)部控制為基礎(chǔ),而由于內(nèi)部人控制問題的存在,使內(nèi)部審計(jì)難以發(fā)揮風(fēng)險(xiǎn)控制的作用,商業(yè)銀行內(nèi)部審計(jì)迫切需要尋求新的審計(jì)模式以適應(yīng)審計(jì)環(huán)境的變遷,切實(shí)實(shí)現(xiàn)內(nèi)部審計(jì)應(yīng)有的作用。以戰(zhàn)略管理理論和系統(tǒng)理論為理論基礎(chǔ)發(fā)展起來的現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)成為商業(yè)銀行內(nèi)部審計(jì)的發(fā)展方向�，F(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)究竟是怎樣的一種審計(jì)模式,它有何特點(diǎn),為何審計(jì)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(jì)嗎?本文的研究正是基于這些問題而展開,全文共分六個(gè)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(jì)模式的歷史發(fā)展進(jìn)程和現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)產(chǎn)生的必然性。首先,簡單介紹了審計(jì)模式依次經(jīng)歷了賬項(xiàng)導(dǎo)向?qū)徲?jì)、制度導(dǎo)向?qū)徲?jì)與風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)三個(gè)階段,接著從技術(shù)因素、理論因素、內(nèi)在因素三方面論述了現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)產(chǎn)生的必然性。 第三部分較為深入地分析了現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)的內(nèi)涵與特征,闡述了其基本審計(jì)流程。筆者通過查閱大量文獻(xiàn)資料,比較分析不同的學(xué)術(shù)觀點(diǎn),對現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)的內(nèi)涵提出了自己的見解,并進(jìn)一步分析了現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)相對了傳統(tǒng)審計(jì)模式的特點(diǎn)。最后,對現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)的基本審計(jì)流程進(jìn)行了描述。 第四部分肯定了內(nèi)部審計(jì)在查錯(cuò)防弊、防范企業(yè)經(jīng)營風(fēng)險(xiǎn)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(jì)的現(xiàn)狀,并對主要現(xiàn)狀的成因進(jìn)行了分析,為第五部分進(jìn)一步分析現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)運(yùn)用于我國商業(yè)銀行內(nèi)部審計(jì)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(fēng)險(xiǎn)導(dǎo)向內(nèi)部審計(jì)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(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)的必要性,接著進(jìn)行了可行性研究,最后設(shè)計(jì)了商業(yè)銀行現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向內(nèi)部審計(jì)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(gè)總結(jié),同時(shí)提出了我國商業(yè)銀行開展現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)應(yīng)該注意的問題。 筆者認(rèn)為本文在以下幾個(gè)方面略有創(chuàng)新:一是選題方面具有一定的現(xiàn)實(shí)意義。現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)正成為審計(jì)職業(yè)界的重點(diǎn)研究內(nèi)容,這種全新的審計(jì)模式要求審計(jì)師以更開闊的視角發(fā)現(xiàn)與報(bào)告審計(jì)對象會計(jì)報(bào)表中的重大錯(cuò)報(bào)行為,從而減小審計(jì)失敗的風(fēng)險(xiǎn)。而筆者嘗試著將其運(yùn)用到我國商業(yè)銀行內(nèi)部審計(jì)當(dāng)中,以求讓內(nèi)部審計(jì)能將審計(jì)對象會計(jì)報(bào)表錯(cuò)報(bào)風(fēng)險(xiǎn)與商業(yè)銀行經(jīng)營風(fēng)險(xiǎn)分析緊密地結(jié)合起來,更好地發(fā)揮內(nèi)部審計(jì)防范風(fēng)險(xiǎn),幫助銀行改善運(yùn)營,增加價(jià)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(shí)意義。二是對現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)內(nèi)涵的認(rèn)識上有所創(chuàng)新。在閱讀參考文獻(xiàn)的過程中,筆者發(fā)現(xiàn)不同的論著中,對“風(fēng)險(xiǎn)導(dǎo)向”中的風(fēng)險(xiǎn)有著不同的認(rèn)識,有的認(rèn)為“風(fēng)險(xiǎn)”是指審計(jì)風(fēng)險(xiǎn),有的認(rèn)為“風(fēng)險(xiǎn)”是指經(jīng)營風(fēng)險(xiǎn)。通過思考和分析,筆者認(rèn)為現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)中作為導(dǎo)向的“風(fēng)險(xiǎn)”是指審計(jì)風(fēng)險(xiǎn),而“經(jīng)營風(fēng)險(xiǎn)”導(dǎo)向論則是對審計(jì)風(fēng)險(xiǎn)的內(nèi)涵進(jìn)行擴(kuò)展的結(jié)果,這種觀點(diǎn)進(jìn)一步充實(shí)了風(fēng)險(xiǎn)的內(nèi)涵,是站在審計(jì)風(fēng)險(xiǎn)的成因的角度來說的。三是對我國商業(yè)銀行內(nèi)部審計(jì)現(xiàn)狀的成因進(jìn)行了分析。以往的文獻(xiàn)資料中,對內(nèi)部審計(jì)現(xiàn)狀講述得比較多,但鮮有對其成因進(jìn)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(jì)落后狀況的原因進(jìn)行了分析,進(jìn)而闡述了商業(yè)銀行實(shí)施現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)的必要性和可行性。最后,筆者在設(shè)計(jì)商業(yè)銀行現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向內(nèi)部審計(jì)的流程時(shí),結(jié)合工作實(shí)踐積累的經(jīng)驗(yàn),對各審計(jì)環(huán)節(jié)中的注意事項(xiàng)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(xué)位授予單位】：西南財(cái)經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2008
【分類號】：F832.2;F239.45

【參考文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前1條

1 宗淑芳;風(fēng)險(xiǎn)導(dǎo)向內(nèi)部審計(jì)研究[D];北京交通大學(xué);2007年

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本文編號：1831787