浅谈商业银行内部审计存在的问题及对策.docVIP

PAGE 12 PAGE 12 PAGE 1 PAGE 1 摘 要 随着经济全球化进程的不断加快，资本的流动日趋自由化，金融风险也无时无刻不伴随在企业左右，商业银行作为金融业的主体，由于外部环境的不可控制性和商业银行的经营目标的多元化，使得商业银行没有足够的资源来应对金融风险。就目前情况来说，我国商业银行内部审计独立性和有效性问题仍然困扰着我国尚也银行的发展，而且商业银行所要面临的审计环境也日趋复杂。所以，商业银行要完善内部审计体系，能有效确保商业银行资产完整性并在促进资源的流动性方面和保护经营合规性方面具有重要的意义。 本文采用理论与实践结合的方法，试图揭示我国商业银行内部审计的现状及其内部审计存在的问题。首先对前人的研究现状进行归纳总结，对内部审计相关的理论基础进行理解分析。在此基础之上，阐述我国商业银行内部审计的现状。随后深入分析当前我国商业银行内部审计遇到的普遍问题，并提出解决我国商业银行内部审计存在问题的对策。最后认为全面完善的问责机制才能解决内部审计独立性的问题，而切实提高审计工作质量，是实现审计有效性的根本。 关键词：商业银行 内部审计 内部控制 On the Problems and Countermeasures of Internal Audit in Commercial Banks Abstract In the process of global economic integration and liberalization， financial risks have been sharply magnified. As the main body of the financial industry， commercial banks， with increasingly diversified business objectives， lack sufficient resources to effectively deal with financial risks. At present， there are still no good solutions to the two major problems of internal audit independence and effectiveness of commercial banks in China， and the audit environment is bad. Therefore， it is of great significance to establish and improve the internal audit system for protecting the integrity of commercial banksassets， ensuring the liquidity of resources and protecting business compliance. This paper attempts to reveal the current situation of internal audit of commercial banks in China and the existing problems of internal audit by combining theory with practice. Firstly， the current research situation of the predecessors is summarized， and the relevant theoretical basis of internal audit is understood and analyzed. On this basis， this paper expounds the current situation of internal audit of commercial banks in China. Subsequently， this paper makes an in-depth analysis of the common problems encountered by the internal audit of commercial banks in China， and puts forward some countermeasures to solve the problems existing in the internal audit of commercial banks in China. This paper holds that