【摘要】： 商業(yè)銀行審計(jì)在各國(guó)金融風(fēng)險(xiǎn)監(jiān)管活動(dòng)中起著重要作用,它與金融法規(guī)、金融監(jiān)管當(dāng)局的監(jiān)管、商業(yè)銀行內(nèi)部控制等共同構(gòu)成一國(guó)銀行大監(jiān)管體系。根據(jù)審計(jì)目標(biāo)以及所采用的審計(jì)方法,商業(yè)銀行審計(jì)模式經(jīng)歷了賬項(xiàng)基礎(chǔ)審計(jì)、制度基礎(chǔ)審計(jì)、風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)三個(gè)發(fā)展階段。我國(guó)商業(yè)銀行審計(jì)有二十多年的發(fā)展歷史,以政府審計(jì)為主,目前處于向制度基礎(chǔ)審計(jì)和風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)過(guò)渡階段。 金融全球化的發(fā)展和銀行混業(yè)經(jīng)營(yíng),特別是計(jì)算機(jī)技術(shù)在銀行業(yè)的廣泛運(yùn)用,給商業(yè)銀行傳統(tǒng)的審計(jì)模式提出了挑戰(zhàn),傳統(tǒng)的審計(jì)方法和模式已經(jīng)滿(mǎn)足不了新的審計(jì)需求,適應(yīng)信息化的趨勢(shì)創(chuàng)新商業(yè)銀行審計(jì)模式運(yùn)用到審計(jì)實(shí)踐,具有十分重要的理論意義和實(shí)際意義。因此,本文探討的是信息化背景下創(chuàng)新新的商業(yè)銀行審計(jì)模式,并對(duì)該模式下的審計(jì)風(fēng)險(xiǎn)進(jìn)行分析和控制研究,為開(kāi)展數(shù)據(jù)式審計(jì)和控制審計(jì)風(fēng)險(xiǎn)提供依據(jù)。 論文前兩章比較了中國(guó)和西方商業(yè)銀行審計(jì)模式及發(fā)展歷程,根據(jù)銀行信息化、電子化和海量數(shù)據(jù)的迅猛發(fā)展趨勢(shì),首次提出了商業(yè)銀行數(shù)據(jù)式審計(jì)的新概念,這在國(guó)內(nèi)還是首次,論證了數(shù)據(jù)式審計(jì)模式是目前商業(yè)銀行最佳審計(jì)模式;第三章對(duì)商業(yè)銀行審計(jì)模式的內(nèi)容和特點(diǎn)作了分析,如何在數(shù)據(jù)式審計(jì)模式下開(kāi)展商業(yè)銀行審計(jì)進(jìn)行了描述;第四章分析了數(shù)據(jù)式模式下的審計(jì)風(fēng)險(xiǎn)的內(nèi)容和影響因素,建立商業(yè)銀行數(shù)據(jù)式審計(jì)評(píng)價(jià)指標(biāo)體系,并利用層次分析法和模糊數(shù)學(xué)法兩種方法,將指標(biāo)量化求出綜合評(píng)價(jià)結(jié)果值,得到較精確的量化風(fēng)險(xiǎn)值(風(fēng)險(xiǎn)水平),為如何開(kāi)展商業(yè)銀行數(shù)據(jù)式審計(jì)和控制該模式下的審計(jì)風(fēng)險(xiǎn)提供重要依據(jù);第五章論述了管理和控制審計(jì)風(fēng)險(xiǎn)的方法和策略。
[Abstract]:The audit of commercial banks plays an important role in the supervision of financial risks in various countries. Together with the financial regulations, the supervision of financial supervision authorities and the internal control of commercial banks, it constitutes a large regulatory system of banks in a country. According to the audit objectives and the audit methods adopted, the audit mode of commercial banks has experienced three stages of development: the basic auditing of accounting items, the basic audit of system, and the audit of risk orientation. The audit of commercial banks in China has a history of more than 20 years, with the government auditing as the main body, and it is now in the transition stage to system-based audit and risk-oriented audit. The development of financial globalization and mixed operation of banks, especially the extensive application of computer technology in the banking industry, have challenged the traditional audit mode of commercial banks, and the traditional audit methods and models have been unable to meet the new audit needs. Adapting to the trend of informationization, it is of great theoretical and practical significance to apply the audit mode of commercial banks to audit practice. Therefore, this paper discusses the innovation of the new audit model of commercial banks under the background of information technology, and analyzes and studies the audit risk under this model, which provides the basis for carrying out the data audit and controlling the audit risk. The first two chapters compare the audit mode and development course between Chinese and western commercial banks. According to the rapid development trend of bank informatization, electronization and mass data, a new concept of data audit of commercial banks is put forward for the first time. This is the first time in China that the data audit model is the best audit mode for commercial banks. Chapter three analyzes the content and characteristics of the audit mode of commercial banks. How to carry out commercial bank audit under the data audit mode is described. Chapter four analyzes the content and influencing factors of audit risk under the data audit mode, and establishes the evaluation index system of commercial bank data audit. By using AHP and fuzzy mathematics method, the comprehensive evaluation result is calculated by quantifying the index. It provides an important basis for how to carry out the data audit of commercial banks and how to control the audit risks. Chapter five discusses the methods and strategies of managing and controlling audit risks.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2008
【分類(lèi)號(hào)】：F239.6

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前1條

1 宋靜;基于風(fēng)險(xiǎn)管理的智能審計(jì)系統(tǒng)架構(gòu)研究[D];云南財(cái)經(jīng)大學(xué);2012年

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本文編號(hào)：2291948