风险评估技术在我国商业银行内审计划中的应用

发布时间：2018-04-27 06:13

本文选题：内部审计 + 审计计划　；参考：《河北大学》2008年硕士论文

【摘要】： 审计计划是审计工作的重要环节,是提高审计工作质量、规范审计工作、保证审计工作高效有序运行的重要前提。研究表明,目前国际和国内的内外部审计部门,对于审计计划的制订和研究,仅停留在规范性方面。同时,在风险导向审计理论越来越受到审计行业认可的环境下,对于审计计划制订过程中如何科学识别、计量,进而有效控制审计风险,缺乏操作性的解决方案,存在着审计客体不明确、缺乏量化的风险评估方法和灵活的审计策略等问题。特别是针对银行业这一特殊行业,由于缺少量化的风险评估模型,大大制约了风险导向审计方法在审计计划阶段的应用。对于我国商业银行而言,在审计计划制定过程中,引入审计风险评估技术,有着重要的现实意义。一是能够顺应商业银行全面风险管理趋势,二是符合内部审计理论发展和实践运用方向,三是能够适应股份制商业银行强化内部控制的需要。本文在分析目前我国商业银行领域应用审计计划和风险评估技术现状的基础上,针对其不足,提出了将风险评估技术引入我国商业银行内部审计计划编制工作的思路。从建立科学的审计单元、应用风险评估技术、建立科学的审计立项策略等三个方面创造性地提出了具体的解决方案。本文的创新点在于将商业银行的审计客体划分为业务单元和机构单元两个维度,基于风险评估技术设计了一套指标体系和风险拟合数学模型,来评估审计单元风险,为科学地选择审计对象和确定审计项目提供了实用工具。
[Abstract]:Audit plan is an important part of audit work. It is an important prerequisite for improving the quality of audit work, standardizing audit work and ensuring the efficient and orderly operation of audit work. The research shows that the present international and domestic internal and external audit departments are only in the normative aspects of the formulation and research of audit plans. At the same time, the risk oriented audit theory is also used. More and more accepted by the audit industry, how to scientifically identify, measure, control audit risk and lack operational solutions in the process of audit planning is not clear, lack of quantitative risk assessment method and flexible audit strategy, especially for banking industry. Due to the lack of quantitative risk assessment model, the application of risk oriented audit method in the audit planning stage is restricted greatly in special industries.
For commercial banks in China, it is of great practical significance to introduce audit risk assessment technology in the process of making audit plans. First, it can conform to the overall risk management trend of commercial banks. The two is in line with the development and practice direction of internal audit theory, and the three is to meet the need of strengthening the internal control of the joint-stock commercial banks. Yes.
On the basis of analyzing the current situation of the application of audit plan and risk assessment technology in the field of commercial banks in our country, this paper puts forward the idea of introducing risk assessment technology into the internal audit planning of commercial banks in China. From the establishment of a scientific audit unit, the scientific audit policy should be established by using the risk assessment technology. The innovative point of this paper is to put forward a specific solution in three aspects. The innovation point of this paper is to divide the audit object of commercial bank into two dimensions of business unit and institutional unit. Based on risk assessment technology, a set of index system and risk fitting mathematical model are designed to evaluate audit unit risk and select audit scientifically. The image and the identification of audit projects provide practical tools.

【学位授予单位】：河北大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.45;F832.33

【参考文献】