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论文编号：	15239
作者编号：	2320224260
上传时间：	2024/12/15 13:00:31
中文题目：	A商业银行T分行内部审计优化研究
英文题目：	Research on the Optimization of Internal Audit in A Commercial Bank T Branch
指导老师：	张继勋
中文关键字：	商业银行；内部审计；风险导向
英文关键字：	Commercial bank;internal audit;risk-oriented
中文摘要：	为了防范、控制和消除潜在风险，商业银行不仅要依赖外部监管机构的强化监管，同时也需加强自身内部控制。随着内部审计体系和制度的逐步完善，商业银行在提升工作效能和审计质量方面取得了显著进展。内部审计在商业银行风险控制中起到了极为关键的作用。 商业银行作为资金流动的中枢，其内部审计的有效性和全面性对促进业务的正常运行发挥着重要作用。然而，现阶段我国在风险导向内部审计领域的研究仍显不足，需要更深入的探索与发现。风险导向型内部审计以全面风险管理理论为基础，通过深入的分析和研究，对可能产生重大影响的风险事件按风险等级进行排序，实施审计工作，对商业银行风险管理提出改进建议，以其先进理念指导商业银行内部审计实践工作。因此，构建和完善商业银行的风险导向内部审计体系显得尤为迫切。 本研究从风险导向内部审计的角度，选取A商业银行T分行作为研究对象，深入探讨其内部审计的实际运作与相关问题。本文结合文献综述、规范性分析及案例分析等方法，对A商业银行T分行风险管理内部审计实施情况进行了全面剖析，从单一实例中归纳出优化该行审计实践的方案，最终提出了一系列可行的建议，通过提升内部审计的监督、评估和咨询功能，来增强该银行的运营管理效能。
英文摘要：	In order to prevent, control and eliminate potential risks, commercial banks not only rely on the strengthened supervision of external regulatory agencies, but also need to strengthen their internal controls. With the gradual improvement of the internal audit system and system, commercial banks have made significant progress in enhancing their work efficiency and audit quality. Internal audit plays a crucial role in the risk control of commercial banks. Commercial banks, as the hub of financial flow, play an important role in promoting the normal operation of business by ensuring the effectiveness and comprehensiveness of their internal audit. However, at present, there is still insufficient research on risk-oriented internal audit in China, which needs further exploration and discovery. Risk-oriented internal audit is based on the theory of comprehensive risk management and ranks potential risk events of major impact by risk level through in-depth analysis and research, conducts audit work, and provides suggestions for improving the bank's risk management, guided by its advanced concept to guide the practical internal audit work of commercial banks. Therefore, it is particularly urgent to build and improve the risk-oriented internal audit system of commercial banks. This study takes A commercial bank's T branch as the research object from the perspective of risk-oriented internal audit, and conducts in-depth discussions on its actual operation and related issues. This paper combines literature review, normative analysis, and case analysis to conduct a comprehensive analysis of the implementation of internal audit in risk management of A commercial bank's T branch. From the single case, we summarize the solutions to optimize the bank's audit practice, and finally propose a series of feasible suggestions to enhance the operational management efficiency of the bank by enhancing the internal audit's supervision, evaluation, and consulting functions.
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