风险导向内部审计在我国商业银行的 应用研究——以工商银行为例.docxVIP

PAGE 12 摘 要：近年来，我国出台了一系列针对商业银行的监管措施，促使我国商业银行开始改变以往过于重视利益,忽略内部审计以及风险管控的经营方式，转而开始优化资产结构，提高资本利用效率,提升风险应对能力。在新的监管环境下，大多数商业银行的做法是采用风险导向内部审计来实现降低风险、资产增值的经营目标。风险导向内部审计作为新型内部审计,相比传统内部审计,更加注重风险的评估和管控。然而，风险导向内部审计在我国商业银行应用时间较短，在实际应用中仍存在许多问题。本文以风险导向内部审计在工商银行实际应用为例，找出存在的问题，并有针对性的分析原因，提出自己的解决思路和想法。 关键词：风险导向内部审计，工商银行，风险评估，资产增值 Abstract：In recent years, China has introduced a series of regulatory measures for commercial banks, which has prompted commercial banks to change the way they used to pay too much attention to interests, ignore internal audit and risk management and control, and start to optimize the asset structure, improve capital utilization efficiency and enhance risk response ability. Under the new regulatory environment, most commercial banks adopt risk-oriented internal audit to achieve the business objectives of reducing risk and increasing asset value. As a new type of internal audit, risk-oriented internal audit pays more attention to risk assessment and control than traditional internal audit. However, the application of risk-oriented internal audit in Chinas commercial banks is relatively short, and there are still many problems in practical application. Taking the practical application of risk-oriented internal audit in industrial and commercial banks as an example, this paper finds out the existing problems, analyses the reasons and puts forward its own solutions and ideas. Keywords：Risk Oriented Internal Audit, Industrial and Commercial Bank, Risk Assessment, Asset Value Added 目 录 TOC \o 1-3 \u 1 前言 3 2 风险导向内部审计相关理论 4 2．1 风险导向内部审计理论基础 4 2．2 风险导向内部审计概述 4 2．3 风险导向内部审计程序 5 3 工商银行风险导向内部审计现状 6 3．1 工商银行简介 6 3．2 工商银行内部审计管理体系 6 3．3 工商银行内部审计应用情况 7 4 风险导向内部审计在商业银行应用中存在的问题 7 4．1 内部审计系统功能开发不全 7 4．2 审计报告未充分发挥作用 8 4．3 电子银行业务审计缺乏全面性 8 4．4 商业银行内部审计队伍素质不高 9 5 商业银行风险导向内部审计现状出现的原因 9 5．1 审计队伍职业化程度低 9 5．2 银行管理层对风险导向审计重视程度不够 10 5．3 审计建议缺乏针对性 10 5．4 对电子银行业务风险认识不全面 10 6．1 对电子银行业务采取针对性审计措施 11 6．2 加强商业银行内部审计人才培养 11 6．3 转变内部审计工作理念 11 6．4