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论文编号：	10553
作者编号：	2120163101
上传时间：	2018/12/6 22:11:03
中文题目：	A银行内部审计机构绩效评价优化研究——基于平衡计分卡理论
英文题目：	Research on Optimization of A Bank’s Internal Audit Department Performance Evaluation——Based on the Balanced Score Card theory
指导老师：	梅丹
中文关键字：	内部审计机构；商业银行；绩效评价；平衡计分卡理论
英文关键字：	Internal audit department; Commercial banks; Performance evaluation; Balanced scorecard theory
中文摘要：	近年来，国内外经济环境越来越呈现全球化和自由化趋势，复杂多变的外部环境始终是各金融机构所面临的严峻挑战。金融业中的重要组成部分，商业银行作为经营管理风险的主体，在面临激烈的竞争时，极为重视风险规避和战略管理。在我国全面深化改革和经济新常态的大背景下，金融强监管严要求已成为当前商业银行面临的主要现实，商业银行的内部审计越来越受到关注与重视，在企业中承担着不可替代的重要作用，内部审计自身的工作质量与效率会对企业的内部控制、风险防范、公司治理等方面产生直接影响。为了更加客观精确评价内部审计机构绩效，使内部审计职能得到更充分地发挥，近年来各大商业银行都在探索构建科学合理的内部审计机构绩效评价体系，最大限度地发挥内部审计为组织兴利的目的和帮助企业整体战略目标的实现。在同业竞相发展探索的背景下，A银行也在不断调整改进内部审计管理体系与架构，随着改革的逐步推进，成效显著。但是除了总行审计部之外，派驻至各省行的内部审计分部的管理工作仍面临一些问题，A银行当前迫切需要优化现有的内部审计机构绩效评价体系，以符合派驻各省行的内审分部情况。本文运用国际国内关于内审绩效评价相关理论，在归纳梳理分析之上，深入研究A银行内部审计绩效评价现状，运用平衡计分卡，通过构建新的考核指标来优化该银行内审绩效评价体系。本文首先运用文献分析法，归纳整理国内外关于内审机构绩效评价相关研究状况，为后续分析研究积累理论基础。然后，本文对内部审计及其绩效评价概念内涵进行剖析，并介绍了当前比较流行、使用范围较广的几种内部审计绩效评价方法。接着，以理论研究为基础，结合案例分析法具体探讨A银行及其内部审计绩效评价现状，诊断现有体系存在的问题并探究其产生原因展开论述。之后，借鉴平衡计分卡理论，结合A银行内审实务从财务、客户、内部流程、学习与成长四个维度分别展开，遴选内审绩效评价的主要指标和目标值，并根据从业经验进行权重分配，优化了A银行内部审计绩效评价体系。最后，为确保构建出的A银行内部审计绩效评价体系得以顺利实施，从实施保障和结果运用等方面也提出了相应建议。
英文摘要：	In recent years, the domestic and global economic environment has become more and more global and liberalized. The complex and ever-changing external environment has traditionally been a serious challenge for financial institutions. As an important part of the financial industry, commercial banks, as the mainstay of business management risks, pay great attention to risk aversion and strategic management in the face of fierce competition. Under the background of comprehensively deepening reforms and the new normal of the economy, the strict requirements of financial supervision have become the main reality facing commercial banks. As the third line of defense against the risks, the internal audit of commercial banks has received more and more attention and attention. It plays an irreplaceable important role in the enterprise. The quality and efficiency of internal auditing itself will have a direct effect on the internal control, risk prevention and corporate governance of the enterprise. In order to more objectively and accurately evaluate the performance of internal audit institutions and make the internal audit function more fully exerted, in recent years, major commercial banks have been exploring the construction of a scientific and reasonable performance evaluation system for internal audit institutions, and maximizing internal audit as an organization. The purpose of Lee and helps the realization of the overall strategic goals of the company. Under the background of the development of competition in the same industry, Bank A is constantly adjusting and improving the internal audit management system and structure. With the gradual advancement of the reform, the results have been remarkable. However, in addition to the head office audit department, the management of the internal audit divisions stationed in the provincial banks still faces some problems. Bank A urgently needs to optimize the existing internal audit agency performance evaluation system to meet the internal audit points assigned to the provincial banks. Ministry situation. This paper uses international and domestic theories related to internal audit performance evaluation, on the basis of inductive analysis, in-depth study of the status of A-bank internal audit performance evaluation, using the important performance evaluation tool - balanced scorecard, to optimize the evaluation by constructing new assessment indicators Bank internal audit performance evaluation system. This paper first uses the literature analysis method to summarize the research status of internal audit institutions' performance evaluation at home and abroad, and accumulates the theoretical basis for subsequent analysis and research. Then, this paper analyzes the concept of internal audit and its performance evaluation, and introduces several internal audit performance evaluation methods that are popular and widely used. Then, based on the theoretical research, combined with the case analysis method, the current situation of A-bank and its internal audit performance evaluation is discussed in detail, and the problems existing in the existing system are diagnosed and the reasons for its occurrence are discussed. After that, with reference to the balanced scorecard theory, combined with the internal audit practice of Bank A, it starts from the four dimensions of finance, customer, internal process, learning and growth, selects the main indicators and target values of internal audit performance evaluation, and weights according to the experience of the industry. Allocation and optimization of A Bank's internal audit performance evaluation system. Finally, in order to guarantee the smooth implementation of the internal audit performance evaluation system of Bank A, the corresponding recommendations are also made from the aspects of implementation guarantee and result application.
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