本文選題：銀行 + 內(nèi)部審計(jì)環(huán)境��； 參考：《遼寧大學(xué)》2017年碩士論文

【摘要】：內(nèi)部審計(jì)對(duì)銀行的風(fēng)險(xiǎn)防范、健康發(fā)展有著至關(guān)重要的作用,而內(nèi)部審計(jì)環(huán)境又對(duì)內(nèi)部審計(jì)職能的發(fā)揮有著很大的影響。特別是近些年來(lái),銀行業(yè)飛速發(fā)展,但是其內(nèi)部審計(jì)環(huán)境建設(shè)遠(yuǎn)遠(yuǎn)不能跟上銀行規(guī)模擴(kuò)大的腳步,導(dǎo)致現(xiàn)在很多時(shí)候銀行內(nèi)部審計(jì)應(yīng)發(fā)揮的作用受到其環(huán)境的制約。在這樣的背景下,本文選取HLD銀行為研究對(duì)象,在對(duì)國(guó)內(nèi)外相關(guān)研究和文獻(xiàn)整理的基礎(chǔ)上,利用文獻(xiàn)研究法、圖表分析法等相關(guān)方法,對(duì)HLD銀行內(nèi)部審計(jì)的規(guī)范環(huán)境、人為環(huán)境、文化環(huán)境、管理環(huán)境等存在的問(wèn)題進(jìn)行研究,并且對(duì)其深層次的原因進(jìn)行分析。從而得出一些對(duì)其內(nèi)部審計(jì)環(huán)境的建議和對(duì)策,實(shí)現(xiàn)HLD銀行內(nèi)部審計(jì)環(huán)境的完善,促進(jìn)內(nèi)部審計(jì)健康發(fā)展。本文共四個(gè)部分,各部分的主要內(nèi)容如下:第一部分:相關(guān)理論概述。本章主要介紹了內(nèi)部審計(jì)環(huán)境的相關(guān)概念以及內(nèi)部審計(jì)環(huán)境包含的內(nèi)容。第二部分:HLD銀行及其內(nèi)部審計(jì)環(huán)境現(xiàn)狀。本章主要介紹了 HLD銀行的基本情況和與其內(nèi)部審計(jì)環(huán)境相關(guān)的一些現(xiàn)狀,從內(nèi)部環(huán)境和外部環(huán)境兩個(gè)角度著眼介紹HLD銀行內(nèi)部審計(jì)環(huán)境的相關(guān)情況。第三部分:HLD銀行內(nèi)部審計(jì)環(huán)境存在的問(wèn)題及原因分析。本章主要介紹了 HLD銀行內(nèi)部審計(jì)環(huán)境存在的一些問(wèn)題,由于外部環(huán)境存在的問(wèn)題非一時(shí)之力能夠改變,所以本章主要介紹的是內(nèi)部審計(jì)的內(nèi)部環(huán)境存在的問(wèn)題,主要從企業(yè)組織結(jié)構(gòu)、規(guī)范環(huán)境、人為環(huán)境和文化環(huán)境幾個(gè)角度來(lái)描述HLD銀行內(nèi)部審計(jì)內(nèi)部環(huán)境存在的問(wèn)題。另外,從歷史和現(xiàn)實(shí)角度,從內(nèi)部審計(jì)部門(mén)自身和銀行層面對(duì)存在問(wèn)題的原因進(jìn)行了簡(jiǎn)要分析。第四部分:HLD銀行內(nèi)部審計(jì)環(huán)境的完善。本章基于對(duì)HLD銀行內(nèi)部審計(jì)環(huán)境存在的問(wèn)題及其成因的分析,對(duì)HLD銀行內(nèi)部審計(jì)環(huán)境的完善提出了一些建議。
[Abstract]:Internal audit plays an important role in the risk prevention and healthy development of banks, and the internal audit environment has a great influence on the function of internal audit. Especially in recent years, the banking industry has developed rapidly, but its internal audit environment construction is far from keeping up with the expansion of the scale of banks, leading to many times banks should play the role of internal audit by its environment constraints. Under this background, this paper selects HLD Bank as the research object, on the basis of the domestic and foreign related research and the literature collation, uses the literature research method, the chart analysis method and so on correlation method, to HLD bank internal audit standard environment, The existing problems of artificial environment, cultural environment and management environment are studied, and the deep reasons are analyzed. Thus, some suggestions and countermeasures on the internal audit environment of HLD bank are put forward, so as to improve the internal audit environment of HLD bank and promote the healthy development of internal audit environment. There are four parts in this paper. The main contents of each part are as follows: the first part: the overview of relevant theories. This chapter mainly introduces the related concepts of internal audit environment and the contents of internal audit environment. The second part: HLD Bank and its internal audit environment. This chapter mainly introduces the basic situation of HLD bank and some current situation related to its internal audit environment, and introduces the relevant situation of internal audit environment of HLD bank from two angles of internal environment and external environment. The third part analyzes the problems and causes of the internal audit environment of the: HLD Bank. This chapter mainly introduces some problems existing in the internal audit environment of HLD Bank. Because the problems in the external environment can not be changed in a short time, this chapter mainly introduces the problems existing in the internal audit environment. This paper mainly describes the problems existing in the internal audit environment of HLD Bank from the aspects of organizational structure, normative environment, artificial environment and cultural environment. In addition, from the historical and realistic point of view, the causes of the problems are briefly analyzed from the internal audit department itself and the banking level. The fourth part is the perfection of the internal audit environment of HLD Bank. Based on the analysis of the problems existing in the internal audit environment of HLD Bank and its causes, this chapter puts forward some suggestions on how to perfect the internal audit environment of HLD Bank.
【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F239.45

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