本文關(guān)鍵詞：信息化環(huán)境下甘肅建行內(nèi)部審計(jì)質(zhì)量提升研究　出處：《蘭州大學(xué)》2012年碩士論文　論文類型：學(xué)位論文

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【摘要】：我國商業(yè)銀行從電子化建設(shè)起步,經(jīng)過數(shù)據(jù)集中、IT的管理決策支撐、持續(xù)的金融服務(wù)創(chuàng)新等,建立了覆蓋全國的實(shí)時(shí)清算網(wǎng)絡(luò),大力發(fā)展了自助銀行、電話銀行、客戶服務(wù)中心、網(wǎng)上銀行和手機(jī)銀行等虛擬服務(wù)渠道,已逐步形成了銀行信息化服務(wù)體系并實(shí)行了信息安全等級(jí)管理。 隨著商業(yè)銀行信息化水平的飛速發(fā)展,內(nèi)部審計(jì)的工作對(duì)象和工作方式都發(fā)生了重大變化。目前,商業(yè)銀行各項(xiàng)業(yè)務(wù)的無人化、自動(dòng)化和智能化已是日新月異,各類業(yè)務(wù)數(shù)據(jù)急速擴(kuò)充,傳統(tǒng)的紙質(zhì)賬簿和文字記錄大部分被磁性介質(zhì)取代,審計(jì)人員想得到有形的審計(jì)線索已有“蜀道難”之現(xiàn)狀。在實(shí)際工作中,信息化水平的飛速發(fā)展,審計(jì)資源的有限性與不斷增加的審計(jì)需求、審計(jì)任務(wù)的日益繁重與審計(jì)質(zhì)量的相對(duì)低下、內(nèi)部審計(jì)人員業(yè)務(wù)素質(zhì)不高與日益發(fā)展的金融業(yè)務(wù)創(chuàng)新等諸多矛盾日益突出,嚴(yán)重影響內(nèi)部審計(jì)工作質(zhì)量。信息化導(dǎo)致審計(jì)對(duì)象數(shù)據(jù)化、審計(jì)線索模糊化、審計(jì)風(fēng)險(xiǎn)多樣化,審計(jì)業(yè)務(wù)自身管理的各類缺陷逐步顯露,如何有效防范利用信息技術(shù)舞弊所帶來的巨大風(fēng)險(xiǎn),內(nèi)部審計(jì)質(zhì)量的提升尤為關(guān)鍵。2008年,法國興業(yè)銀行的一位精通電腦的交易員蓄意侵入銀行安全系統(tǒng),精心設(shè)計(jì)虛構(gòu)交易,進(jìn)行非法巨額金融衍生品交易,致該銀行出現(xiàn)71億美元巨虧的丑聞教訓(xùn)深刻,也給商業(yè)銀行內(nèi)部審計(jì)如何加強(qiáng)內(nèi)部審計(jì)管理,提高內(nèi)部審計(jì)質(zhì)量帶來巨大壓力和挑戰(zhàn)。 本文主要根據(jù)作者多年從事建設(shè)銀行內(nèi)部審計(jì)工作的經(jīng)驗(yàn),結(jié)合甘肅建行內(nèi)部審計(jì)的現(xiàn)狀,從內(nèi)部審計(jì)的核心職能,質(zhì)量體系建設(shè),內(nèi)部流程控制的完善,審計(jì)業(yè)務(wù)的內(nèi)部評(píng)估實(shí)施,人員能力的培養(yǎng)和績(jī)效考核的激勵(lì),非現(xiàn)場(chǎng)審計(jì)技術(shù)的發(fā)展以及對(duì)風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)的實(shí)踐等方面,結(jié)合當(dāng)前建設(shè)銀行的各種新興業(yè)務(wù)產(chǎn)品和現(xiàn)成的審計(jì)案例,采用調(diào)查、分析、評(píng)價(jià)等方式,根據(jù)當(dāng)前甘肅建行內(nèi)部審計(jì)質(zhì)量管理中存在的問題和相關(guān)監(jiān)管部門對(duì)內(nèi)部審計(jì)的要求,借鑒國外商業(yè)銀行的先進(jìn)經(jīng)驗(yàn),分析影響審計(jì)項(xiàng)目質(zhì)量的內(nèi)外部制約因素,提出在信息化環(huán)境下進(jìn)一步提高甘肅建行內(nèi)部審計(jì)質(zhì)量的對(duì)策思路。 本文的研究,希望在提高甘肅建行內(nèi)部審計(jì)工作質(zhì)量的同時(shí),也為國內(nèi)其他企業(yè),尤其是建設(shè)銀行的內(nèi)部審計(jì)工作提供借鑒。
[Abstract]:The Commercial Bank of our country construction started from the electronic data, through centralized IT management, decision support, continuous innovation in financial services, covering the establishment of real-time clearing network across the country, vigorously develop the self-service banking, telephone banking, customer service center, online banking and phone banking and other virtual service channels, has been gradually formed bank information service system and the implementation of information security management.
With the rapid development of the informatization level of commercial banks, internal audit work and work have changed. At present, the business of commercial banks unmanned, automated and intelligent is change rapidly, all kinds of business data expand rapidly, the traditional paper books and written records were mostly magnetic media replaced status of audit staff want to get the "audit trail of tangible difficult roads of Shu". In practice, the rapid development of informatization, the audit needs of limited audit resources and increasing, is relatively low and the increasingly heavy audit quality audit tasks, many contradictions in the auditing personnel is not high and the development of financial business innovation etc. have become increasingly prominent, seriously affecting the quality of internal audit work. Information lead to the audit object data, audit clue fuzzy, audit risk diversity Of all kinds of defects of audit business of its management gradually revealed, how to prevent risks brought by information technology fraud effectively, enhance the quality of internal audit is the key.2008, a computer savvy traders at the French bank deliberately invaded the bank security system, carefully designed fictitious transactions, illegal huge financial derivatives caused by the bank's $7 billion 100 million loss scandal lesson is profound, but also to the internal audit of commercial banks to strengthen internal audit management, improve the quality of internal audit has brought enormous pressure and challenges.
In this paper, according to the author of many years of experience in internal audit work of Construction Bank, combined with the status quo of Gansu construction bank internal audit, from the core functions of the internal audit, quality system construction, improve internal control process, evaluation of internal audit business implementation, personnel ability and performance assessment incentives, development of technology and the off-site audit the risk oriented audit practices, combined with a variety of new business products of the Construction Bank and ready-made audit cases, by investigation, analysis, evaluation, according to the Gansu construction bank internal audit quality management problems and the relevant supervisory departments for internal audit requirements, learn from the advanced experience of foreign commercial banks, analysis of factors the influence and restriction of internal and external audit project quality, put forward to further improve the quality of Gansu Construction Bank Internal Audit in the information environment of Strategy.
The purpose of this study is to improve the quality of internal audit in Gansu Construction Bank, and to provide reference for other domestic enterprises, especially the internal audit of Construction Bank.

【學(xué)位授予單位】：蘭州大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：F239.45

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本文編號(hào)：1419601