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论文编号：	9826
作者编号：	2120152862
上传时间：	2017/12/13 10:04:08
中文题目：	民营银行风险导向内部审计研究-以J银行为例
英文题目：	Research on the Internal Audit of Private Banks — With J Bank as an Example
指导老师：	张继勋
中文关键字：	民营银行；内部审计；风险导向
英文关键字：	Private banks; Internal audit; Risk-orientied
中文摘要：	在全球迈向经济金融一体化、多元化的过程中，民营银行作为近年来特定经济形势下的产物，正在朝着专注于某些创新业务的经营方向发展。伴随着民营银行的业务范围逐渐扩大以及业务品种的日渐多元化，由于资本金不足、监管力度增大等客观原因，使得民营银行缺乏足够的资本来对可能发生的金融风险进行防范，民营银行的内部审计将会接受越来越多的考验，因此急需要健全有效的内部审计来为民营银行筑好第三道防线。2017年，监管处罚案例频发表明民营银行在内部审计方面仍存在诸多问题。要维护银行资本的完整、保证资源的流动以及保证银行的合规性经营就必须要完善我国民营银行内部审计体系。本文从风险导向内部审计的理论出发，选取了J民营银行内部审计的一个具体案例进行分析研究，试图探求风险导向内部审计技术在民营银行内部的实际应用，从根本上发现并解决目前我国民营银行内部审计方面存在的主要问题。本文的案例部分，以J银行为研究对象，通过收集整理J民营银行从开业至今两年多的时间内的审计资料，分析新成立的一批民营银行在国家政策和银监会监管的双重监督下，开展风险导向内部审计的必要性。总结了J民营银行在多种业务尤其是互联网金融业务蓬勃发展的背景下，内部审计方面遇到的问题，如内部审计独立性差，审计流程存在明显缺陷，审计技术及方法落后等；同时尝试对民营银行内部审计提出改进建议，包括：提高审计独立性，优化风险导向内部审计的方法和流程，加大非现场审计的比重等。
英文摘要：	In the process of moving towards economic and financial globalization, diversified, private Banks as a product of the specific economic situation in recent yearsis focusing on some innovative business development. With private Banks gradually expanding the scope of business, private Banks is lack of enough capital and resources to resist financial risks due to objective reasons such as insufficient capital, increased regulation. More and more tests will come to the internal audit of private banks， because healthy and effective internal audit is very important at the end of the line for private banks. In 2017, frequent cases of regulatory penalties show that there are still many problems in the internal audit of private Banks. It is necessary to improve the internal auditing system of China's private Banks to maintain the integrity of bank capital, ensure the flow of resources and ensure the compliance of Banks. This article first illustrates the theories of risk-oriented internal audit， and then states the case analysis of J private Banks， trying to explore risk-oriented internal audit technology in practical application， make the risk-oriented internal auditing better applied to the comprehensive banking risk management framework and improve the management ability from the perspective of internal audit. As the case part of this article， Banks J is for the research object， the author has gathered materials more than two years since the opening time of Bank J， trying to analyze the necessity of carrying out risk-oriented audit for the newly established private Banks in the regulation of banking regulatory commission (CBRC) supervision from the aspects of audit structures， the establishment of the audit committee， the proposed audit system， and the implementation of the annual audit plan. At the same time， the author summarizes the audit problems of J Banks and analyze the reasons， for example， audit method is single， IT and audit of science and technology is weak， internal audit staff is not qualified and so on. Then the article tries to improve internal audit process of private Banks， including: perfect corporate governance structure， enhance internal audit independence, improve the risk-oriented internal auditing method and process and improve the utilization efficiency of the audit results, etc.
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