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论文编号：	15960
作者编号：	2320234188
上传时间：	2026/3/12 22:45:23
中文题目：	G国有商业银行内部审计研究
英文题目：	Research on Internal Audit of G State-Owned Commercial Bank
指导老师：	张继勋
中文关键字：	国有商业银行；内部审计；独立性；审计质量控制
英文关键字：	state-owned commercial banks; internal audit; independence; audit quality control
中文摘要：	国有商业银行作为我国金融体系的核心支柱，其内部审计的有效性对金融稳定与风险防控至关重要。本文以G银行为研究对象，结合国内外理论与案例，系统探讨了国有商业银行内部审计的现状、问题及改进路径。研究发现，G银行内部审计主要存在以下几方面问题：一是审计人员独立性与胜任能力不足，组织结构上各内审分局的人力资源、财务及后勤管理仍依赖驻地分行，人员层面存在密切关系与自我评价问题，高级管理层多缺乏审计专业背景，基层审计人员培训体系缺失；二是审计方法的科学性与规范性不足，审计范围未覆盖信息技术风险等关键领域，抽样工作缺乏统一规则，对获取资料的完整性、可靠性缺乏评估程序，大数据分析能力薄弱，审计问题认定倚重个人经验；三是审计报告披露不完整，部分重要问题未纳入正式报告体系，以“风险提示函”等形式脱离整改跟踪闭环，削弱了审计监督效能。 针对上述问题，本文提出系统性改进措施：在提升独立性与胜任能力方面，应合理配置审计辖区，建立运营独立机制，优化招聘结构，加强教育培训，完善晋升机制；在审计实施与方法层面，需完善审计范围充分性评估机制，制定审计抽样工作方案，建立审计资料评估程序，加强大数据能力建设，规范审计问题认定标准与流程；在审计报告与整改跟踪方面，应严格执行全面披露要求，完善整改跟踪机制，强化内审部门持续验证责任与被审计单位考核约束。
英文摘要：	As a core pillar of China’s financial system, the effectiveness of internal audit in state-owned commercial banks is crucial for financial stability and risk prevention and control. This paper takes G Bank as a case study, combining domestic and international theories and practices to systematically explore the current status, challenges, and improvement paths of internal audit in state-owned commercial banks. The research indicates that the internal audit function of G Bank primarily faces the following issues: Firstly, there is a lack of independence and competence among audit personnel. Structurally, the human resources, financial, and logistical management of each internal audit branch still rely on their respective local branches, leading to close relationships and self-review issues at the personnel level. Senior management often lacks a professional background in auditing, and there is an absence of a training system for junior auditors. Secondly, the scientific rigor and standardization of audit methods are insufficient. The audit scope does not cover critical areas such as information technology risks, sampling work lacks unified rules, and there is no evaluation process for the completeness and reliability of obtained materials. Big data analytical capabilities are weak, and the identification of audit issues heavily relies on individual experience. Thirdly, audit reports are incomplete in their disclosures. Some critical issues are not included in the formal reporting system and are instead communicated through 'risk advisory notices' or similar formats, which fall outside the rectification closed-loop tracking system, thereby undermining the effectiveness of audit oversight. To address these issues, this paper proposes systematic improvement measures: In enhancing independence and competence, audit jurisdictions should be rationally allocated, an independent operational mechanism established, recruitment structures optimized, education and training strengthened, and promotion mechanisms refined. At the audit implementation and methodology level, it is necessary to improve the adequacy evaluation mechanism for audit scope, develop audit sampling plan, establish procedures for evaluating audit materials, enhance big data capabilities, and standardize the criteria and processes for identifying audit issues. Regarding audit reporting and rectification tracking, strict adherence to comprehensive disclosure requirements should be enforced, the rectification tracking mechanism improved, and the internal audit department's responsibility for ongoing validation strengthened, along with implementing performance constraints for audited units.
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