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论文编号：	342
作者编号：	052123
上传时间：	2008/1/3 23:21:51
中文题目：	我国商业银行内部控制审计研究
英文题目：	The research of internal contr
指导老师：	刘志远
中文关键字：	商业银行 内部控制 内部审计 风<
英文关键字：	commercial bank internal con
中文摘要：	摘 要 中国银行业是我国金融业的重要组成部分，关系到国民经济的发展，近年来，尽管我国商业银行在内部控制建设方面采取了一系列措施，取得了一定的成效，但金融大案、要案仍时有发生，充分暴露出商业银行内部控制仍存在着许多不安全因素，这些因素直接威胁到我国金融体系与经济秩序的稳定。随着我国商业银行上市进程的加快，股东和相关利益群体对银行内部控制状况日益重视，内部控制是否健全、合理，是否有效执行，是否有效识别和控制风险，需要商业银行开展内部控制审计来对内部控制状况做出整体的评价。 由于我国商业银行开展内部控制审计的时间不长，到目前仅有三年多，加上商业银行面临的风险程度高、业务种类复杂多变、机构分布广、管理层次多等因素，目前内部控制审计在开展过程中还存在许多问题，如何评价内部控制状况，发现内部控制薄弱环节并提出改进的建议，是一个值得探讨的问题。 本文从内部控制的理论入手，介绍了目前我国商业银行内部控制审计的基本内容，分析了商业银行内部控制审计的现状，提出了我国商业银行内部控制审计目前存在的问题，主要包括：在审计评价内容上对目标的关注不充分，对风险的识别、评估和反应评价不足，在审计方式上单纯依靠审计部门进行现场审计，与内部控制审计的特点不相适应，不利于全面、客观的评价。 本文对我国商业银行内部控制审计提出了如下改进建议：借鉴ERM框架，将目前审计评价的五要素内容扩展为关注银行目标、风险的八要素内容；充分利用管理层现有的监督体系、对CSA进行借鉴和利用、借助外部审计资源，实现多途径、多方式地开展内部控制审计，提高审计的效率和效果，实现对商业银行内部控制客观公正的评价。
英文摘要：	Abstract Bank industry is an important component of the finance industry in China, which concerns the development of our country’s economy. Big or important cases in finance field come forth between whiles, although our commercial banks have taken series measures and had some effects in internal control construct. This means there still have many insecure factors in internal control of commercial banks, which threatens our financial system and economic order. With quickening commercial banks’ IPO process, stockholders consider the situation of bank’s internal control increasingly. Commercial banks should make integral estimation for internal control situation through developing internal control audit on whether it is healthiness, reasonable, or administrating effective, recognize and control risk efficiently. It is only three years since commercial banks began to carry out internal control audit in our country. And there exists many difficulties, such as high risks, complicated businesses, wide institutions distributing, and excessive administrative levels. All these reasons bring puzzles to internal control audit in development process. It is important to study how to evaluate internal control situation, find out unsubstantial parts of internal control and present improvement suggestion. This paper begins from internal control theory and introduces the fundamental contents about internal control audit of commercial banks in China. We analyze the actuality of commercial banks’ internal control audit and bring out three main issues exists in internal control audit field of China’s commercial banks. First is insufficient goal attention to audit evaluating contents. Second issue is inadequate estimation to risk judging, evaluating, and responding. Thirdly, audit manner is solely depends on spot auditing by audit department, which is not accommodate to the characteristic of internal control audit and makes against complete and objective judgment. We present following suggestions for internal control audit of China’s commercial banks. Firstly, through using for reference ERM framework, commercial banks should expand the existing five factors of audit evaluation to eight factors, including pay attention to banks’ goal and risk. Secondly, commercial banks should take advantage of governor’ existing supervision system, CSA and external audit resources. And they will realize developing internal control audit by various methods and approaches, then efficiency and effect of internal control audit can be improved, finally objective judgment to internal control of commercial banks in China is realized.
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