本文選題：商業(yè)銀行 + 內(nèi)部審計(jì)��； 參考：《山東大學(xué)》2017年碩士論文

【摘要】：近年來(lái),受復(fù)雜內(nèi)外部因素的影響,商業(yè)銀行面臨的風(fēng)險(xiǎn)管控難度顯著增加。從外部環(huán)境看,全球經(jīng)濟(jì)深度調(diào)整,國(guó)內(nèi)經(jīng)濟(jì)下行壓力加大,經(jīng)濟(jì)運(yùn)行中的各種矛盾和壓力不斷向銀行體系傳導(dǎo),對(duì)內(nèi)部審計(jì)如何有效發(fā)揮監(jiān)督作用提出了巨大挑戰(zhàn);從內(nèi)部情況看,商業(yè)銀行案件風(fēng)險(xiǎn)加速顯現(xiàn),資產(chǎn)質(zhì)量持續(xù)下滑,同質(zhì)同類問(wèn)題屢屢發(fā)生,暴露出商業(yè)銀行內(nèi)控管理和內(nèi)部審計(jì)仍然存在一定問(wèn)題。因此,加強(qiáng)審計(jì)質(zhì)量控制、提升內(nèi)部審計(jì)水平,對(duì)商業(yè)銀行持續(xù)做好風(fēng)險(xiǎn)監(jiān)測(cè)預(yù)警、有效揭示內(nèi)部控制薄弱環(huán)節(jié)、及時(shí)彌補(bǔ)經(jīng)營(yíng)管理缺陷、促進(jìn)業(yè)務(wù)穩(wěn)健發(fā)展均具有重要意義,這也是商業(yè)銀行在多變的金融市場(chǎng)和激烈的同業(yè)競(jìng)爭(zhēng)中必須首先解決好的根本性問(wèn)題。本文主要對(duì)商業(yè)銀行審計(jì)質(zhì)量控制方面存在的缺陷和不足進(jìn)行分析研究,并深入分析影響審計(jì)質(zhì)量的主要因素,重點(diǎn)就如何強(qiáng)化審計(jì)質(zhì)量控制提出對(duì)策建議。本文首先從商業(yè)銀行風(fēng)險(xiǎn)防控"三道防線"理論入手,提出廣義的"內(nèi)部審計(jì)"概念,從商業(yè)銀行面臨內(nèi)外部形勢(shì)的出發(fā),論證加強(qiáng)內(nèi)部審計(jì)的必要性和現(xiàn)實(shí)意義,通過(guò)有關(guān)審計(jì)案例、具體現(xiàn)象和數(shù)據(jù)資料,對(duì)內(nèi)部審計(jì)監(jiān)督體系現(xiàn)狀和實(shí)際開(kāi)展過(guò)程中存在的問(wèn)題進(jìn)行分析研究,歸納出問(wèn)題產(chǎn)生的具體原因,最終提出提升內(nèi)部審計(jì)質(zhì)量的對(duì)策建議。實(shí)施審計(jì)質(zhì)量控制是一項(xiàng)系統(tǒng)工程,商業(yè)銀行要提升內(nèi)部審計(jì)質(zhì)量,需要從理念引領(lǐng)、隊(duì)伍建設(shè)、機(jī)制完善、流程優(yōu)化及審計(jì)整改等方面采取具體措施。首先是突出風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)理念引領(lǐng),從機(jī)構(gòu)、業(yè)務(wù)、崗位、人員等多個(gè)維度,建立審計(jì)取樣指標(biāo)庫(kù),找出風(fēng)險(xiǎn)管控能力薄弱的機(jī)構(gòu)和行為異常的員工作為審計(jì)重點(diǎn)對(duì)象。其次是加強(qiáng)制度建設(shè)、隊(duì)伍建設(shè)和審計(jì)文化建設(shè),建立審計(jì)質(zhì)量激勵(lì)約束機(jī)制,優(yōu)化審計(jì)方法和流程,提高審計(jì)質(zhì)量和效率。再次是大力做好審計(jì)整改,在揭示風(fēng)險(xiǎn)隱患和重大問(wèn)題的同時(shí),還要督促完善規(guī)章制度和改進(jìn)業(yè)務(wù)流程,彌補(bǔ)缺陷和漏洞,努力降低同類問(wèn)題重復(fù)發(fā)生的幾率,在審計(jì)監(jiān)督中體現(xiàn)價(jià)值創(chuàng)造能力和服務(wù)實(shí)效。
[Abstract]:In recent years, under the influence of complex internal and external factors, commercial banks face a significant increase in the difficulty of risk management. From the external environment, the deep adjustment of the global economy, the increasing downward pressure of domestic economy, and the continuous transmission of various contradictions and pressures in the economic operation to the banking system, put forward a huge challenge to how to effectively exert the supervisory role of internal audit; From the internal situation, the case risk of commercial banks appears rapidly, the quality of assets continues to decline, homogeneity similar problems occur frequently, exposed commercial banks internal control management and internal audit still exist certain problems. Therefore, it is of great significance to strengthen audit quality control, improve the level of internal audit, continue to do a good job of risk monitoring and warning for commercial banks, effectively reveal the weak links of internal control, timely make up for the shortcomings of management and management, and promote the steady development of business. This is also the commercial bank in the changeable financial market and fierce interbank competition must first solve the fundamental problem. In this paper, the defects and shortcomings of audit quality control in commercial banks are analyzed, and the main factors affecting audit quality are analyzed deeply, and the countermeasures and suggestions on how to strengthen audit quality control are put forward. This paper begins with the theory of "three lines of defense" for risk prevention and control of commercial banks, puts forward the concept of "internal audit" in a broad sense, demonstrates the necessity and practical significance of strengthening internal audit from the point of view of the internal and external situation faced by commercial banks. Through the relevant audit cases, specific phenomena and data, this paper analyzes and studies the existing problems in the current situation and the actual development process of the internal audit supervision system, and concludes the specific causes of the problems. Finally, the countermeasures and suggestions to improve the quality of internal audit are put forward. The implementation of audit quality control is a systematic project. In order to improve the quality of internal audit, commercial banks need to take concrete measures in terms of concept leading, team building, mechanism perfection, process optimization and audit rectification. The first is to highlight the risk-based audit concept leading, from the organization, business, posts, personnel and other dimensions, to establish audit sampling index database, to find out the weak risk control ability of the organization and abnormal behavior of employees as the audit focus. Secondly, it is necessary to strengthen the system construction, the team construction and the audit culture construction, to establish the audit quality incentive and restraint mechanism, to optimize the audit method and the process, to improve the audit quality and the efficiency. Third, it is necessary to do a good job in auditing rectification and reform. While revealing hidden risks and major problems, we should also urge the improvement of rules and regulations and business processes, make up for defects and loopholes, and strive to reduce the probability of recurrence of similar problems. In the audit supervision to reflect the ability to create value and service effectiveness.
【學(xué)位授予單位】：山東大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F239.45

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