ab银行河北分行国内保理业务内部审计方法分析 word格式.docx

AbstractIn recent years, domestic factoring developed rapidly and has become an important financial product of commercial bank. The borrowers normally don’t have to provide additional guarantee while applying this product, therefore domestic factoring plays a positive role in both supporting the development of Small and Medium Enterprises, and promoting economic structural adjustment. With the development of domestic factoring, the implementation of internal audit to this product is very imperative.Thesis first introduces the basic concept of domestic factoring business, describes the handling processes of this business, and the basic theory of internal audit. Secondly, the author conducts a risk analysis based on the present management and audit situation of AB Hebei Branch. Subsequently, the author conducts a research on the method of internal audit of this product. Thesis mainly related the development of audit program, off-site audit methods and on-site audit methods, in which exhaustively elaborates the development of off-site audit model and the methods of how to analyze audit doubts. Finally, the author introduces several audit cases combined with the results of the audit practice.The main contribution of this paper is to give a systematic, targeted and operational method of how to conduct an audit of domestic factoring business. Combined with the audit organization system of AB Bank, the author introduces the basic audit process, several main contents of the audit scheme, more than thirty off-site audit models, audit procedures and methods while auditors conduct on-site audit. This can be used as a reference for audit institutions and auditors of how to conduct domestic factoring business auditing, and the managers of this business could learn some risk control methods from it as well.Keywords: Commercial bank, Domestic factoring, Internal audit目录摘要...............................................................................................................