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论文编号：	8008
作者编号：	2120132557
上传时间：	2015/12/10 9:04:33
中文题目：	BA银行内部审计研究
英文题目：	Research on Internal Audit of BA Bank
指导老师：	王曼舒
中文关键字：	BA银行;内部审计;有效性;独立性
英文关键字：	BA Bank, Internal Audit, Effectiveness of Internal Audit, Independence of Internal Audit
中文摘要：	内部审计职能在现代公司治理结构中占有重要地位，它是内部控制得以有效执行的重要保障。对于银行业而言，内部审计部门作为商业银行风险控制的第三道防线，同时也是最后一道防线，其在公司治理和企业管理中的作用正在逐渐被人们所发现和重视。因此，建立完善的内部审计管理模式对商业银行而言具有重大意义。 本文在借鉴国内及国际内部审计理论和管理理论的基础上，首先从商业银行内部审计管理实务入手，对影响BA银行内部审计有效性的管理因素进行了论述与分析。其次，通过分析和对比其他四家代表性商业银行的内部审计管理特点，并将其各自管理优势与BA银行综合比较，继而运用归纳总结的研究方法提炼出导致BA银行内部审计管理问题的根本原因。最后，针对BA银行的实际情况量体裁衣的提出了整体性改善方案。 本文认为，BA银行内部审计管理中存在诸多影响内部审计有效性发挥的不利因素。其中最关键的是内部审计的信息化程度不足，并由此造成了内部审计人员大量的低效手工劳动。而且，在BA银行内部审计人员地域分布较为分散的情况下，没有信息化的审计手段支持将很难实现非现场审计和内部审计人员的专业化分工，然而这两点因素恰恰是提升BA银行内部审计工作效率的关键所在。其次，审计资源的分配方法、内部审计的独立性以及审计项目所涵盖的业务领域也成为影响BA银行内部审计有效性的重要因素。本文在第五章尝试性的提出用工作量类比法估算审计资源需求量，该种方法将单一的审计资源需求因素分解为多个维度进行考虑并对每个维度分别量化，以期促进解决审计资源分配不均衡的现象。此外，审计项目涵盖的检查领域若不具有逻辑连续性则可能不利于在审计过程中对内部控制的整体流程进行评价，因此本文在第五章专门阐述了BA银行在审计项目立项时应注意的具体内容，以期进一步提高内部审计的有效性。
英文摘要：	Internal audit function of a company is very important in the structure of corporate governance and it also can be a strong assurance of the validity of internal control. For banking industry, the internal audit function is the third defense, and actually the last defense, of risk control of the commercial banks. The importance of internal audit function during the process of corporate governance and business management is more and more realized by the top managements of companies. So it can be concluded that a perfect running of internal audit function is very valuable for commercial bank. In this thesis, it concentrated on theories of management and internal audit at first. And then, based on the study of the practice of internal audit function of BA bank, it finds out the factors that do harm to the effectiveness of internal audit of BA bank. Secondly, by comparison with other four typical banks in China on the management of internal audit, at the same time applied inductive summary analysis on the factors former mentioned, this thesis discovered the root cause of the problem that lead to ineffectiveness of internal audit function of BA bank. At last, it designed a project of improvement on the management of internal audit function for BA bank. This thesis believes there are drawbacks during the management of internal audit of BA bank. The first is no computerized way adopted during the management of internal audit, which caused wasting of office labor. Moreover, without proper support by computerized way when carry out audit missions, non-field audit won’t be come to reality. But the non-field audit is expected the most effective way that could increase the efficiency of internal audit. Secondly, the way of distribution of audit resource, the independence of internal audit function and the category of audit project are also the influential factors that may reduce the effectiveness of internal audit function.
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