商业银行内部审计的研究毕业论文.docVIP

本 科 毕 业 论 文 题 目 商业银行内部审计的研究 学 院 专 业 财 务 管 理 班 级 学 号 学生姓名 指导教师  摘 要 随着社会经济的日益发展，金融业的发展已经越来越被社会所关注，尤为突出的是银行业的发展。商业银行在社会经济发展中起着越来越重要的作用，然而商业银行内部审计存在着一些问题，成为制约商业银行发展的一个制约因素。21世纪初，随着我国银行业与国际接轨，我国的资本市场进一步开放，西方等先进国家的金融工具逐步被引进，金融杠杆的风险对我国银行业造成了很大的压力，金融机构的风险意识正在加强，因此内部审计越来越受到高层的重视。当前，我国商业银行内部审计存在着独立性较弱、客观性较差、内部审计理念陈旧等问题。因此，具体问题要具体分析，建立相对独立的内部审计体系，完善内部审计机制，更新内部审计理念，拓展内部审计范围。通过这些方法，我国商业银行内部审计存在的一些问题会得到有效的改善。同时，商业银行内部审计在体制、理念等方面都需要创新。最终由“财务型审计”阶段向“增值型审计”阶段迈进。 关键词：Abstract With the increasing social and economic development, financial sector development has increasingly been of concern to society, particularly the banking sector development. Commercial banks in the socio-economic development plays an increasingly important role, but commercial banks, there are some problems of internal audit, as a constraint to the development of a commercial bank constraints. The early 21st century, as Chinas banking sector with international standards, further liberalization of Chinas capital market, and other advanced western countries, the gradual introduction of financial instruments, the risk of financial leverage on Chinas banking industry created a lot of pressure, the risk of financial institutions awareness is enhanced, so more and more high-level internal audit attention. At present, Chinas commercial banks, there is the independence of internal audit is weak, objectivity is poor, the old idea of the internal audit and other issues, so we have to problem analysis on specific issues, the establishment of independent internal audit system, improve the internal audit mechanism, updating the internal audit concept, expanding the scope of internal audit. Through these methods, the inte