国有商业银行内部审计风险防范

国有商业银行内部审计风险防范
摘要
本次主要研究国有银行内部审计风险防范的方法。通过研究国有商业银行内部审计风险来源，从而进一步找到防范风险的方法。来源主要包括内部审计理念落后，内部审计内容陈旧内部审计体系不合理，独立权威的审计机制没有建立健全起来，内部审计技术和方法不能适应新的要求，内部审计的人力资源管理存在缺陷，审计价值未能得到重视，内部审计的地位难以真正确立，内部审计目标以查错防弊为主，满足与真实性等基础要求，审计职能未能全面发挥，审计工作缺乏规范化，审计监督不力。国有商业银行防范内部审计风险的措施主要包括：更新内部审计理念，拓展内部审计范围；根据现代公司治理结构，完善国有商业银行内部审计体系；积极引进先进技术，加强银行内部审计电子化，改进和创新审计方法；加强内部审计的力量及地位以满足内部控制要求；建立风险导向审计；建立职业化、高素质的内部审计队伍；国有商业银行内部审计质量控制制度。得出的结论为国有银行内部审计质量控制制度防范风险相当有效，但仍需通过其他途径改善，达到更好的水准。
关键词：内部审计风险，内部审计质量控制制度，内部审计的独立性
Internal Auditing Risk Prevention for State-Owned Commercial Banks
Abstract

This thesis aims to chiefly study the methods of preventing risks involved in the internal auditing of state-owned banks in China. By locating the source of the risks, the author attempts to find ways of preventing such risks. The sources of risks include the backward concepts of internal auditing, the outdated content of internal auditing and the irrational internal auditing system, the lack of an independent auditing authority, the incompatibility between the techniques and methods of internal auditing and the new requirements, the defects in the human resources management of internal auditing, and the lack of importance attached to the value of auditing, the difficulty in establishing the status of internal auditing, the aims of internal auditing consisting chiefly in checking errors and preventing frauds, the basic requirements of satisfying the reality, the full play of the role of auditing not yet realized, the lack of standards procedures for auditing, and the insufficient supervision of auditing. The principal methods for preventing risks of internal auditing at state-owned banks include updating the concepts of internal auditing, expanding the scope of internal auditing, perfecting the system for internal auditing of state-owned banks in accordance with the management structure of modern companies, actively introducing advanced techniques, strengthening the computerization of banks’ internal auditing, improving and renovating auditing methods, strengthening the power of internal auditing to meet the requirements of internal control, establishing risk-oriented auditing, establishing a contingent of professional, high-quality staff or internal auditing, and establishing the quality control system for internal auditing of state-owned banks. The author draws the conclusion that the system for controlling the internal auditing of state-owned banks is fairly effective, but needs improving by various approaches to reach a higher level.
Key words: risks of internal auditing, the quality control system of internal auditing, the independence of internal auditing

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