【摘要】：隨著商業(yè)銀行經(jīng)營規(guī)模的擴(kuò)張和當(dāng)今信息技術(shù)的高速發(fā)展,銀行業(yè)務(wù)電子化、信息化、數(shù)據(jù)化的程度逐漸加深。銀行非現(xiàn)場審計(jì)的實(shí)施使得其審計(jì)工作可以緊跟銀行業(yè)務(wù)和科技發(fā)展的步伐。它不僅能為銀行內(nèi)審部的現(xiàn)場審計(jì)確定風(fēng)險(xiǎn)點(diǎn)和審計(jì)重點(diǎn),而且可以直接確認(rèn)業(yè)務(wù)缺陷,有效提升審計(jì)工作的時(shí)效。H銀行自2008年開展非現(xiàn)場審計(jì)工作以來,為銀行全方位的內(nèi)控、監(jiān)管、運(yùn)營起到促進(jìn)作用。然而,H銀行目前的非現(xiàn)場審計(jì)實(shí)施還存在不少問題,嘔需解決。以此,才能確保其非現(xiàn)場審計(jì)工作的順利進(jìn)行,進(jìn)一步保證銀行審計(jì)工作的時(shí)效性。具體來說,論文首先對(duì)H銀行的非現(xiàn)場審計(jì)工作的實(shí)施現(xiàn)狀進(jìn)行闡述,包含人員配置、系統(tǒng)建設(shè)、數(shù)據(jù)平臺(tái)建設(shè)、數(shù)據(jù)平臺(tái)建設(shè)、工具使用及模型建設(shè)和風(fēng)險(xiǎn)指標(biāo)體系建設(shè)等方面。其次,論文結(jié)合案例以及筆者工作經(jīng)驗(yàn),對(duì)H銀行非現(xiàn)場審計(jì)工作實(shí)施中存在的問題及問題產(chǎn)生的內(nèi)外部原因進(jìn)行分析,存在的問題主要有尚未形成規(guī)范化的工作機(jī)制、尚未建立固態(tài)化和常規(guī)化的審計(jì)平臺(tái)、尚未形成科學(xué)的審計(jì)項(xiàng)目開展體系等。再次,論文全方位梳理了國外銀行非現(xiàn)場審計(jì)工作的獨(dú)立、權(quán)威的審計(jì)機(jī)構(gòu)、靈活科學(xué)的審計(jì)技術(shù)、高度重視審計(jì)人員素質(zhì)等經(jīng)驗(yàn)特點(diǎn),并分析出值得國內(nèi)銀行借鑒的經(jīng)驗(yàn)啟示。最后,根據(jù)H銀行的非現(xiàn)場審計(jì)工作所存在的問題,結(jié)合國外相關(guān)經(jīng)驗(yàn),論文針對(duì)性地提出改進(jìn)與完善H銀行非現(xiàn)場審計(jì)工作的對(duì)策方案。這包括建立系統(tǒng)規(guī)范非現(xiàn)場審計(jì)工作機(jī)制、打造功能齊全的非現(xiàn)場審計(jì)信息平臺(tái)、采取科學(xué)高效的非現(xiàn)場審計(jì)工作方法以及成立相對(duì)完善的非現(xiàn)場審計(jì)工作團(tuán)隊(duì)等多方面內(nèi)容�？偟膩砜�,隨著審計(jì)方法的日臻完善和信息技術(shù)的日益提高,論文所設(shè)計(jì)的基于信息化手段的非現(xiàn)場審計(jì)實(shí)施對(duì)策將有效緩解和解決H銀行現(xiàn)存非現(xiàn)場審計(jì)工作的弊端,充分提升H銀行在風(fēng)險(xiǎn)管理、內(nèi)部控制等方面的作用。
[Abstract]:With the expansion of business scale of commercial banks and the rapid development of information technology, the degree of electronic, informational and digital banking business is gradually deepening. The implementation of off-site audit enables banks to keep up with the development of banking and technology. It can not only identify the risk points and audit priorities for the on-site audit of the internal audit department of the bank, but also directly identify the business defects and effectively enhance the effectiveness of the audit work. For the bank all-round internal control, supervision, operation to play a promoting role. However, H Bank's current non-site audit implementation still has a lot of problems, nausea need to be resolved. Only in this way can we ensure the smooth progress of the off-site audit and further ensure the timeliness of the bank audit. Specifically, the paper first describes the implementation status of off-site audit work in H Bank, including staffing, system construction, data platform construction, Tool use, model building and risk index system construction. Secondly, combining with the case and the author's work experience, the paper analyzes the problems existing in the implementation of off-site audit work of H Bank and the internal and external causes of the problems. The main problems are that the standardized working mechanism has not yet been formed. The solid-state and regular audit platform has not been established, and a scientific audit project development system has not been formed. Thirdly, the thesis combs the independent, authoritative audit institutions, flexible and scientific audit technology, highly valued audit staff quality and other experience characteristics of foreign banks off-site audit work. And analyzes the experience and enlightenment that the domestic banks can use for reference. Finally, according to the problems existing in the off-site audit work of H Bank, combined with the relevant experience of foreign countries, the paper puts forward the countermeasures to improve and perfect the off-site audit work of H Bank. This includes the establishment of a system to standardize the off-site audit work mechanism, the creation of a fully functional off-site audit information platform, the adoption of scientific and efficient off-site audit work methods and the establishment of a relatively complete off-site audit team, and so on. In general, with the improvement of auditing methods and the improvement of information technology, the countermeasures designed in this paper based on information technology will effectively alleviate and solve the drawbacks of the existing off-site audit work in H Bank. Fully enhance H bank in risk management, internal control and other aspects of the role.
【學(xué)位授予單位】：長沙理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類號(hào)】：F239.4

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