风险管理视角下的内部审计研究——以广元市贵商村镇银行为例.docxVIP

PAGE 13 风险管理视角下的内部审计研究 ——以广元市贵商村镇银行为例 审计学 摘要：本文的研究对象主要是广元市贵商村镇银行，对其内部审计状况进行相关研究，主要包含内部审计风险案例、审计工作流程、审计目标和组织人员结构等方面，随后对其审计结果做出合理的评价，探讨其在审计过程中对于风险管理的缺陷，再根据风险管理研究审计过程出现的不足，找出具体的处理方法以完善其内部审计系统。根据这个研究不但对这个村镇银行内部审计水平有所帮助，而且也能为别的银行提供有着很大参考意义的案例。有了这些研究，本文期望能够使得该村镇银行的安全性、流动性以及盈利性得到一定程度的均衡，使其风险管理水平得到加强。 关键词：村镇银行 内部审计 风险管理 Research on Internal Audit form the Perspective of Risk Management --Based on Guishang Village Bank of Guangyuan City 英文摘要：This paper took Guishang Village Bank of Guangyuan City as the research object,and firstly studied and analyzed the current situations of internal audit of this bank including the aspects such as organizational and staff structures, audit objectives, audit procedures and cases of internal audit risks. After analysis, this paper evaluated the internal audit work of Guishang Village Bank of Guangyuan City and found the weaknesses of the internal audit work in the process of risk management. Finally aimed at the existing problems in the internal audit work of Guishang Village Bank of Guangyuan City based on the risk management, the author proposed the solutions to perfect the internal audit system of risk management of Guishang Village Bank of Guangyuan City through combination the national and overseas advanced experience of internal audit, the author’s working experience of internal audit and theoretical knowledge related to internal audit and risk management. Through studying, this paper not only helps to promote the internal audit level of Guishang Village Bank of Guangyuan City, but plays a significant reference role in the improvement and perfection of internal audit work of other rural banks. Key words: rural bank internal audit risk management 前言 社会在不断地进步，市场经济也在不断地发展，三农问题日益突出，逐渐变为本国经济发展的一大阻碍。为满足农村经济发展的需求，从而产生了很多小型金融机构，它们的规模种类在不停地创新，以便使得更有创新意义以及越来越多的融资渠道和方式被农民所使用，在一定程度上推动了农村经济的提升。在此基础之上，村镇银行便成立了，而且发展迅速，很快便覆盖