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ID:32285294
大小:2.30 MB
页数:58页
时间:2019-02-02
《我国商业银行内部控制审计的研究》由会员上传分享,免费在线阅读,更多相关内容在学术论文-天天文库。
1、AbstractBaJlkindustryisa_qimportantcomponentofthefinanceindustryinChina,whichconcerasthedevelopmentofourcountry’Seconomy.Bigorimportantcasestnfin孤cefieldcomeforthbetweenwhiles,althoughoarcommercialbankshavetakenseriesmeausuresandhadsomeeffectsininternalcontrolconstr
2、uct.Thismeanstherestillhavemanyinsecurefactorsininternalcontrolofcommercialbanks,whicht:hreateI塔ourfinancialsystemandeconomicorder.Withquickeningcommercialbanks,IPOprocess,stockholdersconsiderthesituationofbank’sinternalcontroliIlcre嬲in西y.Commercialbanksshouldmakein
3、tegralestimationforinternalcontrolsitIlationthroughdevelopinginternalcontrolauditonwhetheritishealthiness,reasonable.oradministratingeffective,recognizeandcontrolriskefficiently.ItiSonlythreeyearssincecommercialbanksbegantocarryoutinternalcontrolauditinourcountry.An
4、dthereexistsmanydifficulties,suchashighrisks,complicatedbusinesses,wideinstitutionsdistributing,andexcessiveadministratiVelevels.Allthesereasonsbringpuzzlestointernalcontrolauditindevelopmentprotess.Itisimportanttostudyhowtoevaluateinternalcontrolsituation,findoutun
5、substantialpartsofinternalcontrolandpresentimprovementsuggestion·Thispaperbeginsfrominternalcontroltheoryandintroducesthefundamentalcont即ltSaboutintenlalcontrolauditofcommercialbanksinChina.Weanalyzeme觚庀ualityofcommercialbanks’internalcontrolauditandbringoutthreemai
6、nISSUESexistsinint锄alcon缸
7、olauditfieldofChina’Scommercialbanks.Firstisinsufficient90alattentiontoauditevaluatingcontents.Secondissueisinadequateestimationtoriskjudging,evaluating,andresponding.Thirdly,auditmannerissolelydependsons.potauditingbyauditdepartment,whichi
8、snotaccommodatetothecharacteristlcOtint锄alcontrolauditandmakesagainstcompleteandobjectivejudgment·WepresentfollowingsuggestionsforinternalcontrolauditofChina’ScOmm训albanks.Firstly,throughusingforreferenceERMframework,commercialbanksshouldexpandtheexistingfivefactors
9、ofauditevaluationtoeightfactors,includingpayattentiontobanks’goalandrisk.Secondly,commercialbanksshouldtal(eadvantageofg。vemor,existingsup
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