中国建设银行内部审计现存问题分析及改进策略分析-analysis of existing problems and improvement strategies in internal audit of china construction bank.docx

哈尔滨工业大学工商管理硕士学位论文 哈尔滨工业大学工商管理硕士学位论文 哈尔滨工业大学工商管理硕士学位论文 哈尔滨工业大学工商管理硕士学位论文 - - PAGE IV - - - III - Abstract The rapid development of the commercial banks, with acceleration of the business field expansion and additional new branches establishment has caused that internal management fail to follow-up and match in time, also has led to managing omissions, the defective process areas, lack of internal and e xternal risk identification ,even business operations deviation from external regulatory requirements. This highly requires the operational efficiency and implementation effectiveness of the banks’ internal audit departments. The pace of Chinas commercial banks’ internal audit departments’ development is far below the average level of the banks other business development. Therefore, Chinas commercial banks, especially state-owned commercial banks should pay extra attention to the status and role of internal audit. This article mainly studies China Construction Bank, the pioneer from the state-owned commercial banks, starts with the history and development of the internal audit of China Construction Bank, introduces the organizational structure, the development of business systems, audit procedures and specialized construction details, the system self-assessment program, audit findings made in recent years and analyzes problems from the aspects of off-site audit system, audit radius, audit resource sharing, quality control, auditing system construction, and also dissect why. Finally, the article gives feasible solutions for these issues such as improving business systems, exhibition audit scope , making full use of audit resources, strengthening quality control, and deepen structural reform, aiming to draw the Construction Banks attention to focus on the necessity of deepening the reform of the internal audit system, as well encourage other domestic commercial banks to make reference to the development of it s own internal audit,