本文關(guān)鍵詞： 商業(yè)銀行 增值型內(nèi)部審計(jì) 風(fēng)險(xiǎn)管理 內(nèi)部控制　出處：《哈爾濱商業(yè)大學(xué)》2017年碩士論文　論文類(lèi)型：學(xué)位論文

【摘要】：全球經(jīng)濟(jì)一體化進(jìn)程不斷加快,經(jīng)濟(jì)的聯(lián)動(dòng)性不斷增強(qiáng),復(fù)雜多變的國(guó)際金融市場(chǎng)的自由化程度日益提高,競(jìng)爭(zhēng)形勢(shì)也愈加嚴(yán)峻。尤其在人民幣正式加入特別提款權(quán)(以下簡(jiǎn)稱(chēng)SDR)之后,使得國(guó)內(nèi)與國(guó)際金融周期的聯(lián)系更為密切,國(guó)內(nèi)與國(guó)際市場(chǎng)的互動(dòng)更加頻繁,這就直接影響了國(guó)內(nèi)匯率和利率的內(nèi)外部環(huán)境。面對(duì)日益復(fù)雜的匯率和利率環(huán)境,商業(yè)銀行的經(jīng)營(yíng)和風(fēng)險(xiǎn)管理水平都將面臨前所未有的挑戰(zhàn)。A農(nóng)村商業(yè)銀行作為帶動(dòng)地方經(jīng)濟(jì)發(fā)展的金融行業(yè)核心力量,面對(duì)嚴(yán)峻的經(jīng)濟(jì)形勢(shì),要不斷加強(qiáng)自身變革,提高核心競(jìng)爭(zhēng)力。內(nèi)部審計(jì)部門(mén)作為公司治理的四大基石之一,也要加快轉(zhuǎn)型升級(jí),轉(zhuǎn)變審計(jì)視角,從戰(zhàn)略全局的角度出發(fā),發(fā)揮其在內(nèi)部控制和風(fēng)險(xiǎn)管理領(lǐng)域的增值作用,實(shí)現(xiàn)為組織增加價(jià)值的目標(biāo),保障A農(nóng)村商業(yè)銀行持續(xù)穩(wěn)健的經(jīng)營(yíng)。因此,如何切實(shí)的發(fā)揮內(nèi)部審計(jì)為組織增加價(jià)值的作用,已然成為當(dāng)前A農(nóng)村商業(yè)銀行內(nèi)部審計(jì)轉(zhuǎn)型發(fā)展過(guò)程中的工作重心。聚焦A農(nóng)村商業(yè)銀行內(nèi)部審計(jì)轉(zhuǎn)型升級(jí)的難題,以A農(nóng)村商業(yè)銀行內(nèi)部審計(jì)為研究對(duì)象,采用受托責(zé)任等理論方法,研究了增值型內(nèi)部審計(jì)的國(guó)內(nèi)外現(xiàn)狀,旨在構(gòu)建適用于A農(nóng)村商業(yè)銀行的增值型內(nèi)部審計(jì)體系。首先,從增值型內(nèi)部審計(jì)的基礎(chǔ)理論出發(fā),對(duì)A農(nóng)村商業(yè)銀行內(nèi)部審計(jì)的現(xiàn)狀進(jìn)行分析,發(fā)現(xiàn)內(nèi)部審計(jì)的職能未得到有效發(fā)揮,存在獨(dú)立性缺失、審計(jì)范圍狹窄、技術(shù)手段落后、審計(jì)質(zhì)量不高和審計(jì)人員缺失等問(wèn)題,同時(shí)對(duì)產(chǎn)生問(wèn)題的成因進(jìn)行分析,并且闡述了A農(nóng)村商業(yè)銀行開(kāi)展增值型內(nèi)部審計(jì)的必要性;其次結(jié)合A農(nóng)村商業(yè)銀行內(nèi)部審計(jì)的具體情況,從目標(biāo)、原則、方法和內(nèi)容四個(gè)方面,構(gòu)建A農(nóng)村商業(yè)銀行增值型內(nèi)部審計(jì)體系,并在A農(nóng)村商業(yè)銀行應(yīng)用;最后從優(yōu)化增值理念、健全審計(jì)制度、創(chuàng)新審計(jì)技術(shù)、推進(jìn)人才隊(duì)伍建設(shè)四個(gè)方面保障增值型內(nèi)部審計(jì)在A農(nóng)村商業(yè)銀行的有效開(kāi)展。增值型內(nèi)部審計(jì)體系的構(gòu)建可以有效的解決A農(nóng)村商業(yè)銀行內(nèi)部審計(jì)存在的問(wèn)題,發(fā)揮內(nèi)部審計(jì)為組織增加價(jià)值的作用,同時(shí)對(duì)于其他商業(yè)銀行內(nèi)部審計(jì)工作的開(kāi)展也具有一定的指導(dǎo)意義。
[Abstract]:The process of global economic integration continues to accelerate, the linkage of the economy increases, and the degree of liberalization of the complex and changeable international financial markets increases. The competition situation has also become more severe. Especially after the RMB formally joined the Special drawing Rights (SDR), it has made the domestic and international financial cycles more closely linked, and the interaction between domestic and international markets has become more frequent. This directly affects the internal and external environment of domestic exchange rates and interest rates. The management and risk management level of commercial banks will face unprecedented challenges. A Rural Commercial Banks, as the core force of the financial industry that drives the development of local economy, must constantly strengthen its own reform in the face of the severe economic situation. Improving the core competence. As one of the four cornerstones of corporate governance, internal audit departments should also accelerate the transformation and upgrading, change the audit perspective, and give full play to its value-added role in the field of internal control and risk management from the perspective of the overall strategic situation. To realize the goal of adding value to the organization and to ensure the sustained and steady operation of A rural commercial bank. Therefore, how to give full play to the role of internal audit to add value to the organization, It has already become the focus of work in the process of internal audit transformation and development of A rural commercial bank. Focusing on the difficult problem of internal audit transformation and upgrading of A rural commercial bank, this paper takes the internal audit of A rural commercial bank as the research object. This paper studies the current situation of value-added internal audit at home and abroad by using the theory of fiduciary responsibility, aiming at constructing the value-added internal audit system suitable for A rural commercial bank. First of all, starting from the basic theory of value-added internal audit, By analyzing the present situation of internal audit of A rural commercial bank, it is found that the function of internal audit has not been effectively brought into play, there are some problems, such as lack of independence, narrow audit scope, backward technical means, low audit quality and lack of auditors, etc. At the same time, the causes of the problems are analyzed, and the necessity of the value-added internal audit of A rural commercial bank is expounded. Secondly, combined with the specific situation of the internal audit of A rural commercial bank, from the objectives, principles, Methods and contents of the internal audit system of value-added type of A rural commercial bank, and its application in A rural commercial bank, finally, from optimizing the concept of value-added, perfecting the audit system, innovating the audit technology, Promoting the construction of talent team four aspects to ensure the effective development of value-added internal audit in A rural commercial bank. The construction of value-added internal audit system can effectively solve the problems existing in the internal audit of A rural commercial bank. Giving play to the role of internal audit to add value to the organization, at the same time for other commercial banks to carry out the work of internal audit also has certain guiding significance.
【學(xué)位授予單位】：哈爾濱商業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F239.45

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 鄭石橋;李嫻嫻;;增值型內(nèi)部審計(jì):理論框架和例證分析[J];會(huì)計(jì)之友;2017年05期

2 季瑞華;霍子葉;;銀行內(nèi)部審計(jì)改革方向[J];中國(guó)金融;2016年14期

3 劉玉萍;;內(nèi)部審計(jì)如何增加組織價(jià)值[J];山西財(cái)經(jīng)大學(xué)學(xué)報(bào);2016年S1期

4 劉穎;;商業(yè)銀行增值型內(nèi)部審計(jì)研究——基于某銀行的案例分析[J];金融縱橫;2016年03期

5 蒙莉;;企業(yè)內(nèi)部審計(jì)的價(jià)值增值性實(shí)證研究[J];財(cái)會(huì)通訊;2016年06期

6 魏靜;;城市商業(yè)銀行內(nèi)部審計(jì)體系構(gòu)建探析[J];財(cái)會(huì)通訊;2016年04期

7 呂彩榮;朱峰;;基于價(jià)值鏈視角的內(nèi)部審計(jì)職能定位[J];會(huì)計(jì)之友;2016年02期

8 陽(yáng)秋林;劉美玲;郭丹;李煥勇;蔣七元;;淺析增值型內(nèi)部審計(jì)的現(xiàn)狀及對(duì)策[J];財(cái)務(wù)與會(huì)計(jì);2016年01期

9 楊建;宋冬梅;耿敏;;企業(yè)增值型內(nèi)部審計(jì)框架與相關(guān)問(wèn)題研究[J];改革與戰(zhàn)略;2015年08期

10 陳國(guó)珍;;內(nèi)部審計(jì)增值問(wèn)題的探討[J];會(huì)計(jì)之友;2015年13期

，

本文編號(hào)：1549192