关于县级银行内部审计中存在的问题 --以攀枝花农行银行为例.docVIP

PAGE 19 PAGE 19 关于县级银行内部审计中存在的问题 ——以攀枝花农行为例 摘 要 银行作为金融界的重要一环，在国民经济中的地位非常关键。整个金融链条相互关联，银行作为其中的关键一环，其稳定性直接影响到整个金融行业的稳定。随着经济环境的变化，同业竞争的剧烈，银行面对的风险和不利的因素逐渐增多，越来越复杂。这些风险有来自外部，有些来自内部的。对于银行而言，识别风险，评估风险，分析风险，规避风险成为银行的一项重要任务。传统的审计方式并不能对风险进行最优处置，而现代风险导向内部审计模式刚好符合银行目前的需求。但这种新型模式国内推行的时间比较晚，而国际上对该模式的应用较为成熟因而，目前而言，对现代风险导向内部审计的应用还无法与国际上比较。现代风险导向内部审计模式在理论上的阻碍：战略、系统和风险管理理论，而新型审计模式的重点是以风险为导向。本文正是围绕这展开的。 关键词：内部审计 商业银行 风险导向 Problems in the Internal Audit of County Banks Abstract Banks, as an important part of the financial sector, play a key role in the national economy. The whole financial chain is interrelated. As a key link, the stability of banks has a direct impact on the stability of the entire financial industry. With the change of economic environment and fierce competition among banks, the risks and unfavorable factors faced by banks are increasing and becoming more and more complex. These risks come from outside and some from inside. For banks, identifying risk, assessing risk, analyzing risk and avoiding risk have become an important task. Traditional audit methods can not deal with risks optimally, while modern risk-oriented internal audit model just meets the current needs of banks. However, this new model has been implemented relatively late in China, and the international application of this model is relatively mature. So far, the application of modern risk-oriented internal audit can not be compared with the international application. The theoretical hindrance of modern risk-oriented internal audit model is strategy, system and risk management theory, while the focus of the new audit model is risk-oriented. This article is just around this. Keywords：Internal audit Commercial banks Risk orientation TOC \o 1-3 \h \z \u 目　　录 27493_WPSOffice_Level1 前 言 1 16_WPSOffice_Level1 第1章 研究背景与价值 2 31116_WPSOffice_Level2 第1.1节 研究背景 2 2831_WPSOffice_Level2 第1.2节 研究意义与价值 2 12118_WPSOffice_Level2 第1.3节 研究综述 3 32764_WPSOffice_Level1 第2章 县级银行内部审计的理论和方法 6 15815_WPSOffice