本文選題：內(nèi)部審計 + 內(nèi)部稽核�。� 參考：《對外經(jīng)濟貿(mào)易大學(xué)》2007年碩士論文

【摘要】： 長期以來,金融內(nèi)部審計一直是銀行資本市場和交易業(yè)務(wù)檢查的中心環(huán)節(jié),它是銀行內(nèi)控體系的重要組成部分。本文對比分析中美商業(yè)銀行的內(nèi)部審計獨立性、審計重點、審計成果運用及審計人員配置,研究發(fā)現(xiàn):美國商業(yè)銀行內(nèi)部審計機構(gòu)直接對董事會(審計委員會)負責(zé)并報告工作,審計機構(gòu)的人事權(quán)和預(yù)算皆由審計委員會掌控,形成一套獨立、權(quán)威的審計體系,其獨立性和權(quán)威性較強;其次,美國商業(yè)銀行內(nèi)部審計以風(fēng)險控制為工作重點,建立了一套以銀行風(fēng)險為導(dǎo)向的內(nèi)部審計運作體系,以風(fēng)險為導(dǎo)向的審計運作體系包括以流程為核心的全過程監(jiān)督體系和以風(fēng)險等級為中心的全方位評價體系;同時,美國內(nèi)部審計隊伍由具有理論知識和實踐經(jīng)驗的高素質(zhì)人才組成,為審計機構(gòu)有效履行審計職能奠定了基礎(chǔ)。與此相對應(yīng),國內(nèi)商業(yè)銀行在內(nèi)部審計獨立性、審計重點、審計成果運用及審計人員配置方面存在一些不足,主要表現(xiàn)在審計機構(gòu)受縱向和橫向雙層領(lǐng)導(dǎo),人事和預(yù)算不獨立;審計內(nèi)容重事后審計,輕事前控制,重部門審計,輕風(fēng)險控制;審計成果不被重視,審計人員素質(zhì)參差不齊。根據(jù)比較分析研究,作者提出了借鑒美國商業(yè)銀行內(nèi)部審計的先進經(jīng)驗,推進國內(nèi)商業(yè)銀行內(nèi)部審計改革的思路和措施。
[Abstract]:For a long time, financial internal audit has been the central link of bank capital market and transaction business inspection, and it is an important part of bank internal control system. This paper makes a comparative analysis of the internal audit independence, the audit focus, the application of audit results and the allocation of auditors in Sino-American commercial banks. The research finds that the internal audit institutions of American commercial banks are directly responsible for and report to the board of directors (the audit committee), and the audit institutions' personal authority and budget are all controlled by the audit committee, forming an independent and authoritative audit system. Secondly, the internal audit of American commercial banks focuses on risk control, and establishes a set of internal audit operation system, which is oriented by banks' risks. The risk-based audit operation system includes the whole process supervision system with process as the core and the comprehensive evaluation system with risk grade as the center; at the same time, The internal audit team in the United States is composed of highly qualified personnel with theoretical knowledge and practical experience, which lays a foundation for the audit institutions to perform their audit functions effectively. Corresponding to this, there are some deficiencies in the internal audit independence, audit focus, audit results application and audit personnel allocation of domestic commercial banks, mainly in the vertical and horizontal leadership of audit institutions, personnel and budget is not independent; The audit content emphasizes the post audit, the light beforehand control, the department audit, the light risk control, the audit result is not attached importance to, the audit personnel quality is not uniform. According to the comparative analysis, the author puts forward the ideas and measures to promote the reform of internal audit of domestic commercial banks by using the advanced experience of American commercial banks for reference.
【學(xué)位授予單位】：對外經(jīng)濟貿(mào)易大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2007
【分類號】：F239.45

【引證文獻】

相關(guān)期刊論文 前2條

1 文刀;;職場三年,你準備跳槽了嗎?[J];中國商界(上半月);2008年06期

2 王華;;美國商業(yè)銀行內(nèi)部審計制度及其對我國的借鑒意義[J];中國商界(下半月);2008年06期

相關(guān)碩士學(xué)位論文 前2條

1 高希凡;吉林銀行內(nèi)部審計現(xiàn)狀及對策研究[D];吉林大學(xué);2011年

2 王曉瑩;中國農(nóng)業(yè)發(fā)展銀行內(nèi)部審計若干問題研究[D];貴州財經(jīng)學(xué)院;2010年

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本文編號：1946505