数据式审计模式下商业银行审计风险分析与控制研究
发布时间：2018-10-24 16:45
【摘要】： 商业银行审计在各国金融风险监管活动中起着重要作用,它与金融法规、金融监管当局的监管、商业银行内部控制等共同构成一国银行大监管体系。根据审计目标以及所采用的审计方法,商业银行审计模式经历了账项基础审计、制度基础审计、风险导向审计三个发展阶段。我国商业银行审计有二十多年的发展历史,以政府审计为主,目前处于向制度基础审计和风险导向审计过渡阶段。 金融全球化的发展和银行混业经营,特别是计算机技术在银行业的广泛运用,给商业银行传统的审计模式提出了挑战,传统的审计方法和模式已经满足不了新的审计需求,适应信息化的趋势创新商业银行审计模式运用到审计实践,具有十分重要的理论意义和实际意义。因此,本文探讨的是信息化背景下创新新的商业银行审计模式,并对该模式下的审计风险进行分析和控制研究,为开展数据式审计和控制审计风险提供依据。 论文前两章比较了中国和西方商业银行审计模式及发展历程,根据银行信息化、电子化和海量数据的迅猛发展趋势,首次提出了商业银行数据式审计的新概念,这在国内还是首次,论证了数据式审计模式是目前商业银行最佳审计模式;第三章对商业银行审计模式的内容和特点作了分析,如何在数据式审计模式下开展商业银行审计进行了描述;第四章分析了数据式模式下的审计风险的内容和影响因素,建立商业银行数据式审计评价指标体系,并利用层次分析法和模糊数学法两种方法,将指标量化求出综合评价结果值,得到较精确的量化风险值(风险水平),为如何开展商业银行数据式审计和控制该模式下的审计风险提供重要依据;第五章论述了管理和控制审计风险的方法和策略。
[Abstract]:The audit of commercial banks plays an important role in the supervision of financial risks in various countries. Together with the financial regulations, the supervision of financial supervision authorities and the internal control of commercial banks, it constitutes a large regulatory system of banks in a country. According to the audit objectives and the audit methods adopted, the audit mode of commercial banks has experienced three stages of development: the basic auditing of accounting items, the basic audit of system, and the audit of risk orientation. The audit of commercial banks in China has a history of more than 20 years, with the government auditing as the main body, and it is now in the transition stage to system-based audit and risk-oriented audit. The development of financial globalization and mixed operation of banks, especially the extensive application of computer technology in the banking industry, have challenged the traditional audit mode of commercial banks, and the traditional audit methods and models have been unable to meet the new audit needs. Adapting to the trend of informationization, it is of great theoretical and practical significance to apply the audit mode of commercial banks to audit practice. Therefore, this paper discusses the innovation of the new audit model of commercial banks under the background of information technology, and analyzes and studies the audit risk under this model, which provides the basis for carrying out the data audit and controlling the audit risk. The first two chapters compare the audit mode and development course between Chinese and western commercial banks. According to the rapid development trend of bank informatization, electronization and mass data, a new concept of data audit of commercial banks is put forward for the first time. This is the first time in China that the data audit model is the best audit mode for commercial banks. Chapter three analyzes the content and characteristics of the audit mode of commercial banks. How to carry out commercial bank audit under the data audit mode is described. Chapter four analyzes the content and influencing factors of audit risk under the data audit mode, and establishes the evaluation index system of commercial bank data audit. By using AHP and fuzzy mathematics method, the comprehensive evaluation result is calculated by quantifying the index. It provides an important basis for how to carry out the data audit of commercial banks and how to control the audit risks. Chapter five discusses the methods and strategies of managing and controlling audit risks.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.6
本文编号：2291948
[Abstract]:The audit of commercial banks plays an important role in the supervision of financial risks in various countries. Together with the financial regulations, the supervision of financial supervision authorities and the internal control of commercial banks, it constitutes a large regulatory system of banks in a country. According to the audit objectives and the audit methods adopted, the audit mode of commercial banks has experienced three stages of development: the basic auditing of accounting items, the basic audit of system, and the audit of risk orientation. The audit of commercial banks in China has a history of more than 20 years, with the government auditing as the main body, and it is now in the transition stage to system-based audit and risk-oriented audit. The development of financial globalization and mixed operation of banks, especially the extensive application of computer technology in the banking industry, have challenged the traditional audit mode of commercial banks, and the traditional audit methods and models have been unable to meet the new audit needs. Adapting to the trend of informationization, it is of great theoretical and practical significance to apply the audit mode of commercial banks to audit practice. Therefore, this paper discusses the innovation of the new audit model of commercial banks under the background of information technology, and analyzes and studies the audit risk under this model, which provides the basis for carrying out the data audit and controlling the audit risk. The first two chapters compare the audit mode and development course between Chinese and western commercial banks. According to the rapid development trend of bank informatization, electronization and mass data, a new concept of data audit of commercial banks is put forward for the first time. This is the first time in China that the data audit model is the best audit mode for commercial banks. Chapter three analyzes the content and characteristics of the audit mode of commercial banks. How to carry out commercial bank audit under the data audit mode is described. Chapter four analyzes the content and influencing factors of audit risk under the data audit mode, and establishes the evaluation index system of commercial bank data audit. By using AHP and fuzzy mathematics method, the comprehensive evaluation result is calculated by quantifying the index. It provides an important basis for how to carry out the data audit of commercial banks and how to control the audit risks. Chapter five discusses the methods and strategies of managing and controlling audit risks.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.6
【引证文献】
相关硕士学位论文 前1条
1 宋静;基于风险管理的智能审计系统架构研究[D];云南财经大学;2012年
，本文编号：2291948
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