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论文编号：	12865
作者编号：	2320180806
上传时间：	2021/12/12 21:29:56
中文题目：	RF银行对公信贷业务内部审计优化研究
英文题目：	Research on Optimization of Internal Audit of RF Bank’s Corporate Credit Business
指导老师：	刘志远
中文关键字：	内部审计；商业银行；对公信贷
英文关键字：	internal audit；commercial banks；corporate credit
中文摘要：	商业银行在我国金融机构体系内占据突出重要地位，既要维护金融体系稳健安全，又承担着传导落实各项重要经济金融政策的使命。随着我国迈入新发展阶段，银保监会等商业银行监管部门对其监管力度也在持续加码。内部审计部门作为商业银行内部的独立监督部门，其工作成果也越来越受到监管部门的重视。同时，商业银行作为经营风险的特殊企业，更需要健全的治理结构和风险管控体系。这其中，对公信贷业务经营中蕴含的信用风险一直以来都是商业银行风险管理的重中之重，但近年来，各商业银行对公信贷资产不良率呈现明显上升趋势，遭受的监管处罚也力度空前，给作为第三道防线的银行内部审计部门的有效履职带来了压力。 本文聚焦商业银行对公信贷业务内部审计领域，在文献研究的基础上，选取RF银行T分行对公信贷业务审计案例进行分析，对RF银行T分行实施对公信贷业务审计的目标、采用的方法、实施的程序等进行系统梳理；基于风险导向等内部审计主要原理，在审计程序方法、审计体制机制、审计理念文化等方面挖掘导致审计效果不佳的原因，并针对性提出改进建议。同时，充分研判对公信贷业务及其审计的新形势、新变化、新风险，为改进RF银行对公信贷业务审计的风险评估体系、全面提升审计履职效果提供真正有价值、贴近实际的改进思路。
英文摘要：	Commercial banks occupy a prominent and important position in China's financial institution system. They not only maintain the soundness and safety of the financial system, but also undertake the mission of conducting and implementing various important economic and financial policies. As China enters a new stage of development, the regulatory authorities of commercial banks, such as China Banking and Insurance Regulatory Commission, continue to increase their supervision. As an independent supervision department within commercial banks, the internal audit department's work results are getting more and more attention from regulatory departments. At the same time, as a special enterprise operating risks, commercial banks need a sound governance structure and risk control system. It, brought to the credit business in credit risk has always been the key of the commercial bank risk management, but in recent years, commercial Banks brought to defective rate showed a trend of obvious rise of credit assets, suffering regulatory penalties also unprecedented, to the bank as a third line of the internal audit department pressure effectively takes office. This article focuses on the field of internal audit of corporate credit business of commercial banks. Based on literature research, selects RF Bank T branch to analyze corporate credit business audit cases, and analyzes the objectives and methods of corporate credit business audit implemented by RF Bank T branch. , Implementing procedures, etc. to systematically sort out; based on the main principles of internal audit such as risk orientation, dig out the reasons for the poor audit effect in the aspects of audit procedures and methods, audit systems and mechanisms, and audit philosophy and culture, and propose targeted improvements. At the same time, fully study and judge the new situation, new changes and new risks of corporate credit business and its audit, so as to improve the risk assessment system of RF bank's corporate credit business audit and comprehensively enhance the effect of audit performance to provide real valuable and practical improvements ideas.
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