本文選題：農(nóng)業(yè)銀行 + 審計(jì)分局�。� 參考：《河北工業(yè)大學(xué)》2014年碩士論文

【摘要】：近年來，內(nèi)部審計(jì)在國內(nèi)外大型企業(yè)的風(fēng)險(xiǎn)管理、公司治理和內(nèi)部控制過程中發(fā)揮著越來越重要的作用。農(nóng)業(yè)銀行在股份制改革之初就建立了垂直管理的內(nèi)部審計(jì)體制，總行設(shè)立審計(jì)局，按照區(qū)域在全國設(shè)立十家審計(jì)分局。作為審計(jì)局的派出分支機(jī)構(gòu)，審計(jì)分局負(fù)責(zé)農(nóng)行內(nèi)部審計(jì)工作的具體實(shí)施，是農(nóng)行內(nèi)部審計(jì)工作的主要力量。 為了客觀衡量審計(jì)分局的工作績效，有效激勵審計(jì)分局更好地履行職責(zé)，農(nóng)業(yè)銀行按照總行部室考核辦法，設(shè)置了一套關(guān)鍵績效指標(biāo)（KPI)體系，由總行人力資源部和審計(jì)局共同負(fù)責(zé)對審計(jì)分局進(jìn)行績效考核。從實(shí)施效果來看，現(xiàn)有的審計(jì)分局關(guān)鍵績效指標(biāo)還存在一些問題，尚有很大的優(yōu)化空間。 本文首先從農(nóng)行審計(jì)分局現(xiàn)有關(guān)鍵績效指標(biāo)體系的實(shí)施效果和存在問題進(jìn)行研究，應(yīng)用平衡計(jì)分卡的理念，從投入產(chǎn)出、客戶滿意、內(nèi)部流程和學(xué)習(xí)成長四個維度，對審計(jì)分局的戰(zhàn)略使命和組織職責(zé)進(jìn)行逐層分解，優(yōu)化構(gòu)建出一套符合內(nèi)部審計(jì)工作特點(diǎn)和農(nóng)行審計(jì)分局實(shí)際的關(guān)鍵績效指標(biāo)。然后，應(yīng)用層次分析法（AHP)，邀請總行審計(jì)局和十家審計(jì)分局的內(nèi)部審計(jì)專家，對優(yōu)化構(gòu)建的三層關(guān)鍵績效指標(biāo)進(jìn)行逐層賦權(quán)，形成完整的農(nóng)行審計(jì)分局關(guān)鍵績效指標(biāo)體系。最后，分析新的關(guān)鍵績效指標(biāo)體系在農(nóng)行審計(jì)分局績效考核實(shí)施過程中所面臨的組織變革壓力和可采取的保障措施，判斷優(yōu)化后的指標(biāo)體系實(shí)施的可行性。 本文的研究意義在于： 第一，優(yōu)化構(gòu)建了一套符合內(nèi)部審計(jì)工作特點(diǎn)、符合農(nóng)行審計(jì)分局實(shí)際、能夠客觀衡量審計(jì)分局真實(shí)績效的關(guān)鍵績效指標(biāo)體系，對于評價(jià)和激勵審計(jì)分局職責(zé)履行、保障農(nóng)行健康發(fā)展具有重大的實(shí)踐意義。 第二，農(nóng)行審計(jì)分局作為大型商業(yè)銀行的內(nèi)部審計(jì)派出分支機(jī)構(gòu)，與很多大型集團(tuán)性企業(yè)內(nèi)部審計(jì)機(jī)構(gòu)的設(shè)置特點(diǎn)比較類似。本文研究的優(yōu)化關(guān)鍵績效指標(biāo)體系可供眾多類似企業(yè)在考核內(nèi)部審計(jì)分支機(jī)構(gòu)時(shí)借鑒使用，相關(guān)的研究成果對于補(bǔ)充內(nèi)部審計(jì)績效考核理論具有一定的積極作用。
[Abstract]:In recent years, internal audit plays a more and more important role in risk management, corporate governance and internal control of large enterprises at home and abroad. The Agricultural Bank of China established the internal audit system of vertical management at the beginning of the reform of shareholding system. The head office set up an audit bureau and set up ten audit sub-bureaus in the whole country according to the region. As a branch of the Audit Bureau, the Audit Sub-Bureau is responsible for the concrete implementation of the internal audit work of the Agricultural Bank of China, which is the main force of the internal audit work of the Agricultural Bank of China. In order to objectively measure the work performance of the audit branch and effectively encourage the audit branch to perform its duties better, the Agricultural Bank of China has set up a set of key performance indicators (KPI) system according to the examination method of the head office. The head Office Human Resources Department and the Audit Bureau are jointly responsible for the audit branch of the performance appraisal. From the implementation effect, there are still some problems in the existing key performance indicators of audit bureau, and there is still a lot of room for optimization. This paper firstly studies the implementation effect and existing problems of the existing key performance index system of ABC Audit Sub-Bureau, applies the concept of balanced Scorecard, from the input and output, customer satisfaction, internal process and learning growth four dimensions, The strategic mission and organizational responsibility of the audit bureau are decomposed layer by layer to optimize and construct a set of key performance indicators which accord with the characteristics of the internal audit work and the actual situation of the audit bureau of the Agricultural Bank of China. Then, applying the analytic hierarchy process (AHP), the audit bureau of the General Bank and the internal audit experts of the ten audit sub-bureaus are invited to give weight to the three layers of key performance indicators which are optimized and constructed to form a complete system of the key performance indicators of the Audit Sub-Bureau of the Agricultural Bank of China (ABC). Finally, the paper analyzes the pressure of organizational change and the measures that can be taken in the implementation of the new key performance index system in the performance appraisal process of ABC Audit Sub-Bureau, and judges the feasibility of the implementation of the optimized index system. The significance of this paper lies in: First, it optimizes and constructs a set of key performance index system which accords with the characteristics of internal audit work and the reality of ABC audit sub-bureau, and can objectively measure the true performance of audit sub-bureau. It is of great practical significance to ensure the healthy development of the Agricultural Bank. Second, as a branch of internal audit of large commercial banks, Agricultural Bank of China Audit Sub-Bureau is similar to many large group enterprises in setting up internal audit institutions. The optimization of the key performance index system studied in this paper can be used for reference by many similar enterprises in the examination of internal audit branches. The related research results have a certain positive role in supplementing the theory of internal audit performance appraisal.
【學(xué)位授予單位】：河北工業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F832.33;F239.45;F272.92

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本文編號：1924563