農(nóng)行湖南省分行內(nèi)部審計(jì)新模式研究
發(fā)布時(shí)間：2019-02-15 16:29
【摘要】： 隨著銀行業(yè)對(duì)外開放的步伐日益加快，我國(guó)銀行業(yè)所面臨的國(guó)際競(jìng)爭(zhēng)也將日益激烈，而我國(guó)銀行業(yè)在傳統(tǒng)計(jì)劃經(jīng)濟(jì)體制下所形成的一些弊端又使銀行的發(fā)展面臨更大的困難。國(guó)有商業(yè)銀行內(nèi)部審計(jì)在評(píng)價(jià)和監(jiān)督銀行內(nèi)控機(jī)制的有效運(yùn)轉(zhuǎn)，保障銀行各項(xiàng)經(jīng)營(yíng)的合法、穩(wěn)健、理性方面起到不可替代的作用。因此，加強(qiáng)國(guó)有商業(yè)銀行內(nèi)部審計(jì)，對(duì)于深化國(guó)有商業(yè)銀行改革、完善銀行內(nèi)部管理和促進(jìn)銀行經(jīng)濟(jì)效益提高方面具有重要意義。 本文通過對(duì)國(guó)內(nèi)外商業(yè)銀行內(nèi)部審計(jì)模式及內(nèi)部審計(jì)相關(guān)問題的研究，結(jié)合對(duì)農(nóng)行湖南省分行內(nèi)部審計(jì)存在問題的研究分析，為農(nóng)行湖南省分行選擇了新的內(nèi)部審計(jì)模式，即采用對(duì)二級(jí)分行實(shí)行派駐審計(jì)辦事處的組織管理新模式。新模式的采用能有效地解決省分行對(duì)各二級(jí)分行的經(jīng)營(yíng)管理監(jiān)督問題，使內(nèi)部審計(jì)保持獨(dú)立性、權(quán)威性，并提高內(nèi)部審計(jì)工作質(zhì)量。具體是： 通過撤消二級(jí)分行審計(jì)中心，，上收二級(jí)分行審計(jì)職能，全轄設(shè)置12個(gè)審計(jì)辦事處，人、財(cái)、物實(shí)行內(nèi)部審計(jì)系統(tǒng)垂直管理，審計(jì)辦事處作為省分行的派出機(jī)構(gòu)，只向省分行負(fù)責(zé)，與派駐行是監(jiān)督與被監(jiān)督的關(guān)系，使得內(nèi)部審計(jì)監(jiān)督職能得到充分發(fā)揮。 通過組織設(shè)計(jì)，確定派駐審計(jì)辦事處與派駐行同處一個(gè)級(jí)別，并且實(shí)施內(nèi)部審計(jì)費(fèi)用單獨(dú)核算，與被審計(jì)對(duì)象沒有經(jīng)濟(jì)上的關(guān)系，解決了內(nèi)部審計(jì)獨(dú)立性問題和權(quán)威性問題。 新模式實(shí)施后，通過采用對(duì)審計(jì)辦事處審計(jì)工作實(shí)行目標(biāo)管理、對(duì)內(nèi)部審計(jì)人員進(jìn)行業(yè)績(jī)考核和對(duì)審計(jì)項(xiàng)目實(shí)行質(zhì)量控制評(píng)價(jià)等配套措施，有效地對(duì)內(nèi)部審計(jì)工作實(shí)施激勵(lì)，解決了內(nèi)部審計(jì)質(zhì)量和內(nèi)部審計(jì)成果運(yùn)用問題。
[Abstract]:As the pace of banking opening to the outside world accelerates day by day, the international competition faced by our banking industry will also become increasingly fierce. However, some disadvantages of our banking industry under the traditional planned economy system make the development of banks face greater difficulties. The internal audit of the state-owned commercial banks plays an irreplaceable role in evaluating and supervising the effective operation of the internal control mechanism of the banks and ensuring the legal, steady and rational operation of the banks. Therefore, strengthening the internal audit of state-owned commercial banks is of great significance in deepening the reform of state-owned commercial banks, perfecting the internal management of banks and improving the economic benefits of banks. Through the research on the internal audit mode of domestic and foreign commercial banks and the problems related to internal audit, combined with the research and analysis of the problems existing in the internal audit of Agricultural Bank of Hunan Branch, this paper selects a new internal audit mode for the Agricultural Bank of Hunan Branch. That is, the implementation of the second-level branch audit office of the organization and management of the new model. The adoption of the new model can effectively solve the problem of the management and supervision of the secondary branches of provincial branches, maintain the independence and authority of the internal audit, and improve the quality of the internal audit work. Specifically, by abolishing the secondary branch audit center, receiving the audit function of the secondary branch, and setting up 12 audit offices, people, finances, and objects under the jurisdiction of the internal audit system, vertical management of the internal audit system will be carried out. The audit office is only responsible to the provincial branch as the branch of the province, and it is the relationship between the supervision and the supervision with the attached bank, which makes the function of internal audit supervision to be given full play. Through the organization design, the internal audit cost is accounted separately, which has no economic relationship with the audit object, and solves the problem of independence and authority of internal audit. The organization design determines the same level of the audit office and the posted bank, and carries out the separate accounting of the internal audit cost, which has no economic relationship with the audit object. After the implementation of the new model, the internal audit work can be effectively encouraged by adopting measures such as objective management of audit work, performance appraisal of internal auditors and quality control evaluation of audit projects. The quality of internal audit and the application of internal audit results have been solved.
【學(xué)位授予單位】：中南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2006
【分類號(hào)】：F239.45;F832.2
本文編號(hào)：2423519
[Abstract]:As the pace of banking opening to the outside world accelerates day by day, the international competition faced by our banking industry will also become increasingly fierce. However, some disadvantages of our banking industry under the traditional planned economy system make the development of banks face greater difficulties. The internal audit of the state-owned commercial banks plays an irreplaceable role in evaluating and supervising the effective operation of the internal control mechanism of the banks and ensuring the legal, steady and rational operation of the banks. Therefore, strengthening the internal audit of state-owned commercial banks is of great significance in deepening the reform of state-owned commercial banks, perfecting the internal management of banks and improving the economic benefits of banks. Through the research on the internal audit mode of domestic and foreign commercial banks and the problems related to internal audit, combined with the research and analysis of the problems existing in the internal audit of Agricultural Bank of Hunan Branch, this paper selects a new internal audit mode for the Agricultural Bank of Hunan Branch. That is, the implementation of the second-level branch audit office of the organization and management of the new model. The adoption of the new model can effectively solve the problem of the management and supervision of the secondary branches of provincial branches, maintain the independence and authority of the internal audit, and improve the quality of the internal audit work. Specifically, by abolishing the secondary branch audit center, receiving the audit function of the secondary branch, and setting up 12 audit offices, people, finances, and objects under the jurisdiction of the internal audit system, vertical management of the internal audit system will be carried out. The audit office is only responsible to the provincial branch as the branch of the province, and it is the relationship between the supervision and the supervision with the attached bank, which makes the function of internal audit supervision to be given full play. Through the organization design, the internal audit cost is accounted separately, which has no economic relationship with the audit object, and solves the problem of independence and authority of internal audit. The organization design determines the same level of the audit office and the posted bank, and carries out the separate accounting of the internal audit cost, which has no economic relationship with the audit object. After the implementation of the new model, the internal audit work can be effectively encouraged by adopting measures such as objective management of audit work, performance appraisal of internal auditors and quality control evaluation of audit projects. The quality of internal audit and the application of internal audit results have been solved.
【學(xué)位授予單位】：中南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2006
【分類號(hào)】：F239.45;F832.2
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