联系我们

论文查询结果	返回搜索

论文编号：	12589
作者编号：	2320180361
上传时间：	2021/6/16 14:00:20
中文题目：	工行境外H行审计计划阶段的风险评估研究
英文题目：	The Study on Risk Assessment of ICBC Overseas H Branch during Audit Planning Stage
指导老师：	张继勋
中文关键字：	工行境外机构；内部审计；审计计划；风险评估
英文关键字：	Overseas Institutions of ICBC ; Internal Audit ; Audit Plan ;Risk Assessment
中文摘要：	伴随着中国改革开放的不断深化，我国商业银行业不断拓展全球经营网络，中国工商银行自提出国际化经营战略以来，始终坚持稳健审慎的大行经营战略，持续海外扩展的步伐，不断深耕全球化经营。境外机构数量的逐渐增加，资产规模不断扩大，业务复杂程度不断提高，境外机构经营重心逐渐从如何落实境内外监管业务合规要求转变为到全面合规管理，从监管制度落实转变为风险管理实践落实。 面对全球金融监管要求呈现的日趋严格态势，监管力度的明显加强，监管处罚不断升级，更加严苛的境外监管要求，工行在加快国际化过程中，重点着力于构建灵活、全面、高效的风险管理体系，将风险控制放在首位，严格风险防控，积极指导境外机构和子公司在统一的风险管理框架下，做好日常风险管理工作，促进各境外机构保持健康、稳健的发展态势。 本文从商业银行日益深化的国际化经营环境，以及境内外监管对风险管理要求日趋严格的大背景着眼，选取工行境外H行内部审计发挥第三道防线增强风险管理的角度，对商业银行内部审计部门如何借助审计计划阶段的风险评估工作，对面临风险进行识别、分析和判断，在审计计划制定阶段这项管理工作过程中，如何充分发挥风险识别和管理的作用，对目前存在的不足进行剖析，并提出优化改进方法，以促进商业银行优化完善并逐步形成系统的审计计划风险评估流程，进而增强银行业整体的风险防范和风险管理方面的意识和水平。 审计计划阶段的风险评估是审计工作开展的重要环节，是提高审计质量、规范审计工作、保证审计工作高效有序运行的重要前提。对于顺应商业银行全面风险管理趋势，实践和运用内部审计最新理论发展成果，构建科学合理的风险评估技术体系有重要意义。工行境外H行内审部门如何积极主动发挥第三道防线对风险的识别和防范作用，提高机构抵御风险的能力，提高内部管理效率，来应对全球金融监管日趋严格的监管态势，增强自身在金融体系中的安全稳健性，成为日益重要的课题。 对工行境外H行内部审计计划阶段风险评估的方法、流程等环节进行分析研究，具有以下理论及实际意义：一是能够针对性地根据当地监管对审计计划制定覆盖的要求，增加监管对业务风险的关注点，在风险评估中根据监管特点单独予以分析。有利于优化资源配置，提升公司治理效果和竞争力。二是能够根据H行自身的发展阶段和发展规模、市场定位，制定适应机构发展规模和业务类型的评估指标，增强风险评估单元维度的可评估性，更生动全面得展现风险影响程度。在银行海外国际化经营过程中，通过对全方面风险的综合分析和判断，为商业银行经营发展风险管理提供参考意见。三是提高H行对风险识别管理意识和能力，为风险评估获取更可靠的数据来源，提高风险评估的时效性和准确性。在审计过程中，更有效的发现和防范风险、控制好风险，完善审计监督管理机制，对管理层提供有效的履职依据。 本文从工行境外H行内部审计计划阶段的风险评估入手，简要介绍了内部审计和风险评估的相关理论，并以工行境外H行为案例，结合H行风险评估工作现状，全面分析了H行内部审计计划阶段的风险评估方法和评估流程，提出在商业银行在对境外面临风险时，如何应用风险评估技术对经营管理风险水平进行科学、系统的管理。剖析了现有风险评估方法存在以下四方面不足：一是风险评估维度方面，评估维度中未包含管理要素，评估要素中监管影响占比较低；二是风险评估指标方面，评估指标选取主观判断因素较多，控制有效性指标有效性有待增强；三是风险评估数据等审计资源受限；四是对风险的动态性、前瞻性评估分析不足。同时本文为工行境外H行改进完善风险评估工作提出了以下建议：一是增加管理、合规、监管信息等风险评估维度，优化剩余风险与风险收益分析；二是优化审计单元划分，优化控制有效性评估指标，完善业务与管理指标体系；三强化风险评估数据及系统资源支持，扩展评估数据来源，提高数据一致性和勾稽关系。 针对现有风险评估方法存在的不足，工行境外H行通过对自身风险特征、风险因素的识别和分析，在开展业务维度风险评估的基础上，进行了改进尝试。对合规管理、反洗钱、资本管理、流动性与资产负债管理等四个一级管理领域进行风险评估，形成了包括机构、业务、管理三个维度的风险评估模型体系，能够更加全面、立体地反映H行的风险分布情况。其次，H行通过将以前年度风险评估的业务维度评估单元细化到二级业务线，对六项信贷业务和三项金融市场业务进行了风险评估，使风险定位更加精准。第三，H行尝试对自身所在地的监管环境进行评估。H行针对境外监管力度不断加强的趋势，尝试对所在地的监管环境进行评估，使评估视野从境外机构自身扩展到机构所处的外部环境，评估结果首次应用于合规管理、反洗钱等敏感领域。作为监管环境评估的补充，H行还将年度与监管的沟通关注点，纳入了业务与管理维度进行评估。 对于H行未来风险评估理论体系的研究发展，随着本次三大维度风险评估对象体系的系统框架的搭建，将逐步扩展风险评估对象各维度下的内容和范围，增加评估对象的丰富性和精细化。增加公司治理类、风险管理类、内部控制；类新增管理维度，并探索对新兴业务维度评估维度和评分指标的设定。工行境外H行的风险评估工作继续坚持逐年调优原则，在以往年度的基础上不断完善风险评估方法的科学性和合理性，综合考虑当期各类风险演变特征、监管要求变化等客观因素的基础上，持续优化指标设计和指标阀值，并根据审计实践创新风险评估方法论。同时加快H行审计信息系统的建立，降低风险评估底层分析工作量，增加数据的多重利用率，提高风险评估工作的效率和效果。
英文摘要：	With the deepening of China's reform and opening up, China's commercial banking industry has been expanding its global operation network. Since the proposal of its international operation strategy, ICBC has always adhered to the prudent and prudent operation strategy of large Banks, continued overseas expansion and deepened its global operation. With the gradual increase in the number of overseas institutions, the continuous expansion of asset scale and the continuous improvement of business complexity, the business focus of overseas institutions has gradually changed from how to implement the compliance requirements of domestic and overseas supervision business to comprehensive compliance management, and from the implementation of supervision system to the implementation of risk management practice. To face the increasingly rigorous situation presented by the global financial regulatory requirements, and, the strengthened supervision of supervisory punishment escalates, overseas regulatory requirements more stringent, ICBC in speed up the internationalization process, concentrate on building flexible, comprehensive and effective risk management system, will give top priority to risk control, risk prevention and control strictly, actively guide the foreign institutions and subsidiaries under the unified risk management framework, to do a good job of daily risk management, promote the foreign institutions to keep healthy, stable development momentum. This article from the deepening of international business environment, commercial Banks and foreign regulatory requirements for risk management on the basis of the background of increasingly strict, selection of ICBC's overseas H lines of internal audit to play in the third line of defense to enhance risk management point of view, the commercial Banks internal audit department how to use the audit planning stage of risk assessment, the risk identification, analysis and judgment, in the audit planning stage in the process of the management work, how to give full play to the role of the risk identification and management, analyzes the shortcomings of the existing and put forward the optimization improvement method, In order to promote commercial Banks to optimize and perfect and gradually form a systematic audit plan risk assessment process, so as to enhance the overall risk prevention and risk management awareness and level of the banking industry. Risk assessment in the audit planning stage is an important link in the audit work and an important prerequisite for improving audit quality, standardizing audit work and ensuring efficient and orderly operation of audit work. It is of great significance to comply with the trend of overall risk management of commercial Banks, to practice and apply the latest theoretical development results of internal audit, and to build a scientific and reasonable technical system of risk assessment. ICBC's overseas H bank of internal audit department how to actively play the third line of defense for risk identification and prevention effect, improve the organization's ability to resist risk, improve the internal management efficiency, to cope with the increasingly strict regulatory situation global financial regulation, improve its security in the financial system robustness, become an increasingly important issue. Outside of ICBC H Bank of internal audit planning stage risk assessment methods, processes, and so on link analysis, the following theoretical and practical significance: one is able to pointedly according to local regulatory requirements for audit plan coverage, increase the risk of supervision on the business concerns, in the risk assessment analysis according to the regulation characteristics separately. It is beneficial to optimize resource allocation and enhance corporate governance effect and competitiveness. Second, according to the development stage, development scale and market positioning of H bank, evaluation indexes suitable for the development scale and business type of the institution can be formulated to enhance the evaluability of the risk assessment unit dimension and show the degree of risk impact more vividly and comprehensively. In the process of Banks' overseas internationalization operation, it provides reference advice for commercial Banks' operation and development risk management through comprehensive analysis and judgment of all aspects of risks. Third, it should improve the awareness and ability of H line in risk identification and management, obtain more reliable data sources for risk assessment, and improve the timeliness and accuracy of risk assessment. In the process of audit, it can more effectively identify and prevent risks, control risks, improve the audit supervision and management mechanism, and provide effective basis for the management to perform their duties. From ICBC H bank outside of the internal audit planning stage risk assessment, this paper briefly introduces the relevant theories of the internal audit and risk assessment, and cases with ICBC's overseas H behavior, together with the present situation of H lines of risk assessment, comprehensive analysis of H lines of the internal audit planning stage risk assessment methods and assessment process, put forward in the commercial bank in the overseas at risk, how to apply risk assessment technology for science, system of operation and management level of risk management. This paper analyzes the deficiencies of the existing risk assessment methods in the following three aspects: first, the risk assessment dimension is not included in the assessment dimension, and the regulatory impact is relatively low; The second is the problem of risk assessment indicators. There are many subjective judgment factors in the selection of assessment indicators, and the effectiveness of control effectiveness indicators needs to be enhanced. Third, the risk assessment data and other audit resources are limited; Fourth, the dynamic and forward-looking risk assessment analysis is insufficient. At the same time, this paper puts forward the following Suggestions for ICBC overseas H bank to improve the risk assessment work: first, increase the risk assessment dimensions such as management, compliance and regulatory information, and optimize the residual risk and risk-return analysis; Second, optimize the division of audit units, optimize the evaluation index of control effectiveness, and improve the business and management index system; Strengthen the support of risk assessment data and system resources, expand the sources of assessment data, improve data consistency and articulation. In view of the shortcomings of the existing risk assessment methods, ICBC Overseas H Bank made improvement attempts based on the business dimension risk assessment through the identification and analysis of its own risk characteristics and risk factors. Risk assessment was carried out for four level-1 management areas, including compliance management, anti-money laundering, capital management, liquidity and asset and liability management, forming a risk assessment model system with three dimensions of institution, business and management, which can reflect the risk distribution of H bank in a more comprehensive and three-dimensional way. Secondly, by refining the business dimension assessment unit of the previous annual risk assessment into the secondary business line, H Bank conducted risk assessment on six credit businesses and three financial market businesses, making the risk positioning more accurate. Third, H Bank tries to assess the regulatory environment of its location. In view of the trend of increasing overseas supervision, H Bank tries to evaluate the local regulatory environment, so as to expand the assessment horizon from the overseas institution itself to the external environment where the institution is located, and the assessment results are applied to compliance management, anti-money laundering and other sensitive fields for the first time. As a supplement to the regulatory environment assessment, H Bank also incorporated the annual communication focus with regulation into the business and management dimensions for the assessment. As for the research and development of the future risk assessment theoretical system of H Bank, with the establishment of the system framework of the three-dimension risk assessment object system, the content and scope of each dimension of the risk assessment object will be gradually expanded to increase the richness and refinement of the assessment object. Increase corporate governance, risk management and internal control; Class, and explore the setting of evaluation dimensions and scoring indicators for emerging business dimensions. ICBC's overseas H bank of risk assessment work continue to adhere to the principle of tuning year by year, on the basis of the previous year continuously perfect the risk assessment method is scientific and reasonable, considering the current all kinds of risks evolution characteristics, changes in regulatory requirements, on the basis of objective factors, such as continuous optimization index design and index threshold, innovation practice and according to the audit risk assessment methodology. At the same time, the establishment of H-bank audit information system is accelerated to reduce the workload of the underlying analysis of risk assessment, increase multiple utilization of data, and improve the efficiency and effect of risk assessment.
查看全文：	预览  下载(下载需要进行登录)