【摘要】：新常態(tài)是當(dāng)前經(jīng)濟(jì)金融形勢(shì)演變的趨勢(shì)性變化。在經(jīng)濟(jì)新常態(tài)、利率市場(chǎng)化等環(huán)境變化的壓力下,就要求商業(yè)銀行抓住市場(chǎng)化機(jī)遇,重構(gòu)發(fā)展模式,積極開拓新的利潤(rùn)增長(zhǎng)點(diǎn)。商業(yè)銀行要實(shí)現(xiàn)利潤(rùn)的增長(zhǎng),發(fā)展模式的轉(zhuǎn)型,就需開展形式多樣的金融創(chuàng)新業(yè)務(wù),金融業(yè)務(wù)的創(chuàng)新有可能帶來(lái)新的風(fēng)險(xiǎn),作為商業(yè)銀行內(nèi)部控制體系的重要組成部分,內(nèi)部審計(jì)需要就如何有效防范金融風(fēng)險(xiǎn),如何順利實(shí)現(xiàn)發(fā)展模式的轉(zhuǎn)型做出反應(yīng),搭建與之相適應(yīng)的內(nèi)部審計(jì)模式,突破原有的監(jiān)督和復(fù)核模式,使得內(nèi)部審計(jì)站在組織的層面,完善風(fēng)險(xiǎn)管理和治理過程,推進(jìn)組織的“善治”與變革。本文首先對(duì)內(nèi)部審計(jì)模式進(jìn)行概念界定,然后分析了A農(nóng)村商業(yè)銀行內(nèi)部審計(jì)模式設(shè)計(jì)與實(shí)施中存在的問題,在系統(tǒng)論的基礎(chǔ)上,以環(huán)境適應(yīng)性為前提,運(yùn)用公共部門內(nèi)部審計(jì)能力模型分析框架,構(gòu)建了A商業(yè)銀行的內(nèi)部審計(jì)模式,并提出內(nèi)部審計(jì)模式有效運(yùn)行的具體對(duì)策�；诠膊块T內(nèi)部審計(jì)能力模型的內(nèi)部審計(jì)模式是以國(guó)際內(nèi)部審計(jì)師協(xié)會(huì)發(fā)布的公共部門內(nèi)部審計(jì)能力模型為分析框架,使得內(nèi)部審計(jì)資源得到最優(yōu)配置,整合內(nèi)部審計(jì)要素,實(shí)現(xiàn)內(nèi)部審計(jì)效率滿意化的一種制度安排。在環(huán)境適應(yīng)性的系統(tǒng)特征前提下,A農(nóng)村商業(yè)銀行內(nèi)部審計(jì)模式具體的結(jié)構(gòu)體系強(qiáng)調(diào)內(nèi)部審計(jì)幫助銀行實(shí)現(xiàn)穩(wěn)健運(yùn)行和價(jià)值增值的目標(biāo),在“確認(rèn)”的基礎(chǔ)上更加重視“咨詢”職能,以內(nèi)部控制、公司治理和風(fēng)險(xiǎn)管理為審計(jì)重點(diǎn),并注重后續(xù)審計(jì)程序作用的發(fā)揮。A農(nóng)村商業(yè)銀行內(nèi)部審計(jì)模式研究,是運(yùn)用國(guó)際內(nèi)部審計(jì)師協(xié)會(huì)發(fā)布的最新內(nèi)部審計(jì)理論成果分析農(nóng)村商業(yè)銀行實(shí)際問題的一種有益嘗試,它不僅豐富了內(nèi)部審計(jì)的研究?jī)?nèi)容,而且將公共部門內(nèi)部審計(jì)能力模型引入到內(nèi)部審計(jì)模式的完善中,也為農(nóng)村商業(yè)銀行利用內(nèi)部審計(jì)進(jìn)行風(fēng)險(xiǎn)管理供了一種新的實(shí)踐導(dǎo)向和具體路徑。
[Abstract]:The new normal is the trend change of the current economic and financial situation. Under the pressure of environmental changes such as the new normal of economy and interest rate marketization, commercial banks are required to seize the opportunity of marketization, reconstruct the development mode, and actively open up new profit growth points. In order to realize the growth of profit and the transformation of development mode, commercial banks need to carry out various forms of financial innovation business. The innovation of financial business may bring new risks, which is an important part of the internal control system of commercial banks. Internal audit needs to respond to how to effectively guard against financial risks, how to successfully realize the transformation of the development model, to build a suitable internal audit model, and to break through the original supervision and review mode. Make internal audit stand at the level of organization, perfect the process of risk management and governance, and promote the "good governance" and reform of the organization. This paper first defines the internal audit model, and then analyzes the problems existing in the design and implementation of the internal audit model of A rural commercial bank. On the basis of system theory, it takes environmental adaptability as the premise, and then analyzes the problems existing in the design and implementation of the internal audit mode in rural commercial banks. Based on the analysis framework of the internal audit capability model of the public sector, this paper constructs the internal audit mode of A commercial bank, and puts forward the concrete countermeasures for the effective operation of the internal audit mode. The internal audit model based on the internal audit capability model of the public sector is based on the public sector internal audit capability model issued by the International Institute of Internal auditors as the analytical framework, so that the internal audit resources are allocated optimally and the internal audit elements are integrated. An institutional arrangement to achieve the satisfaction of internal audit efficiency. On the premise of the systematic characteristics of environmental adaptability, the concrete structure system of A rural commercial bank's internal audit mode emphasizes that internal audit can help banks to achieve the goal of stable operation and value added. On the basis of "confirmation", more attention should be paid to the "consulting" function, focusing on internal control, corporate governance and risk management, and paying attention to the role of follow-up audit procedures. A Research on the internal audit model of rural commercial banks. It is a useful attempt to analyze the practical problems of rural commercial banks by using the latest internal audit theory results issued by the International Institute of Internal auditors, which not only enriches the research content of internal audit, Moreover, the model of internal audit ability of public sector is introduced into the perfection of internal audit mode, which also provides a new practice direction and concrete path for rural commercial banks to use internal audit to carry out risk management.
【學(xué)位授予單位】：內(nèi)蒙古財(cái)經(jīng)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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