本文選題：風(fēng)險導(dǎo)向內(nèi)部審計 + 農(nóng)村信用社�。� 參考：《重慶理工大學(xué)》2015年碩士論文

【摘要】：農(nóng)村信用合作社是我國農(nóng)村金融的核心組成部分,承擔著服務(wù)“三農(nóng)”發(fā)展地方經(jīng)濟的重要責(zé)任。近年來,商業(yè)銀行、政策性銀行、郵政儲蓄銀行和新型農(nóng)村金融機構(gòu)爭相進入農(nóng)村金融市場,開拓新業(yè)務(wù)占領(lǐng)市場份額。在當前的法人治理結(jié)構(gòu)下,農(nóng)村信用社難以應(yīng)對其它金融機構(gòu)進入農(nóng)村金融市場帶來的挑戰(zhàn),把握市場變化帶來的機遇。因此深化體制改革,實施戰(zhàn)略轉(zhuǎn)型是農(nóng)村信用社發(fā)展的必然選擇。內(nèi)部審計部門作為農(nóng)信社重要的職能部門,通過對經(jīng)營管理活動進行獨立的監(jiān)督評價,保證內(nèi)控制機制健全有效。內(nèi)部審計部門也必須緊隨信用社體制改革的進程,尋找新形勢下的發(fā)展方向,進一步加強在組織內(nèi)部管理工作中的作用,從組織內(nèi)部為管理層決策提供可靠依據(jù),加速體制改革進程,提升農(nóng)村信用社應(yīng)對挑戰(zhàn)把握機遇的能力,促進農(nóng)村信用社更快更好地發(fā)展。文章首先對風(fēng)險導(dǎo)向內(nèi)部審計的國內(nèi)外研究現(xiàn)狀進行簡單的總結(jié)和評述,并對內(nèi)部審計理論、風(fēng)險管理相關(guān)理論和風(fēng)險導(dǎo)向內(nèi)部審計理論進行歸納概述,為文章后面內(nèi)容的邏輯展開,奠定較為堅實的理論基礎(chǔ)。然后結(jié)合農(nóng)村信用社行業(yè)的內(nèi)部審計現(xiàn)狀,對XX農(nóng)村信用社內(nèi)部審計目前存在的問題進行具體分析,提出內(nèi)部審計由財務(wù)導(dǎo)向階段向風(fēng)險導(dǎo)向階段轉(zhuǎn)型的必要性。并通過風(fēng)險導(dǎo)向內(nèi)部審計等相關(guān)理論的回顧與研究,根據(jù)XX農(nóng)村信用社的實際情況設(shè)計內(nèi)部審計的轉(zhuǎn)型方案。最后,提出強化風(fēng)險導(dǎo)向內(nèi)部審計應(yīng)用的措施,保證風(fēng)險導(dǎo)向內(nèi)部審計的順利實施,促進內(nèi)部審計建設(shè),加快XX農(nóng)村信用社發(fā)展腳步。本文采用比較分析和案例剖析的方法,對農(nóng)村信用社內(nèi)部審計進行了深入探索,從行業(yè)現(xiàn)狀發(fā)現(xiàn)XX信用社的具體問題,通過對內(nèi)部審計先進理論的回顧研究,提出內(nèi)部審計發(fā)展新方向,為加強該社內(nèi)部審計工作,促進該社整體發(fā)展提供切實有效的建議。
[Abstract]:Rural credit cooperatives are the core components of rural finance in China, and bear the important responsibility of serving the "three rural areas" and developing the local economy. In recent years, commercial banks, policy banks, postal savings banks and new rural financial institutions are scrambling to enter the rural financial market and develop new business to occupy market share. Under the current corporate governance structure, rural credit cooperatives are difficult to cope with the challenges brought by other financial institutions entering the rural financial market and grasp the opportunities brought by market changes. Therefore, deepening the system reform and implementing strategic transformation is the inevitable choice for the development of rural credit cooperatives. The internal audit department, as an important functional department of the rural credit cooperatives, ensures that the internal control mechanism is sound and effective through the independent supervision and evaluation of the management activities. The internal audit department must also follow the reform process of the credit cooperative system, look for the development direction under the new situation, further strengthen the role in the internal management work of the organization, and provide the reliable basis for the management decision-making from the inside of the organization. Accelerate the process of system reform, improve the ability of rural credit cooperatives to meet the challenges and seize the opportunities, and promote the rural credit cooperatives to develop faster and better. Firstly, this paper summarizes and comments on the domestic and international research status of risk-based internal audit, and summarizes the internal audit theory, risk management theory and risk-oriented internal audit theory. It lays a solid theoretical foundation for the logic expansion of the content at the end of the article. Then combined with the current situation of internal audit of rural credit cooperatives, this paper analyzes the existing problems of XX rural credit cooperatives, and points out the necessity of the transition of internal audit from financial guidance stage to risk-oriented stage. And through the review and research of related theories, such as risk-oriented internal audit, the transformation scheme of internal audit is designed according to the actual situation of XX rural credit cooperative. Finally, the paper puts forward some measures to strengthen the application of risk-oriented internal audit, to ensure the smooth implementation of risk-oriented internal audit, to promote the construction of internal audit, and to speed up the development of XX rural credit cooperative. This article uses the method of comparative analysis and case analysis to deeply explore the internal audit of rural credit cooperatives, find out the specific problems of XX credit cooperatives from the current situation of the industry, and review and study the advanced theory of internal audit. The new direction of internal audit development is put forward to provide practical and effective suggestions for strengthening the internal audit work and promoting the development of the society as a whole.
【學(xué)位授予單位】：重慶理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號】：F239.45

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本文編號：1905202