【精品推荐】论国有商业银行的内部审计（上）审计论文管理学论文_4140.docVIP

　 论文范文 　 　 题目：论国有商业银行的内部审计（上）审计论文管理学论文 　 编辑： HYPERLINK /wangguiqing1987 小小 　 　 【摘要】随着我国加入世贸组织和金融领域向外资银行全面开放，我国商业银行如何在机遇与挑战中稳定和持续的发展已经显得非常重要，特别是我国国有商业银行，其自身的地位和历史原因都决定了改革的重要性和紧迫性。而在改革的过程中，内部审计作为一个完整的内部监督体系。它将在国有商业银行改革中面临着新的挑战,发挥着举足轻重的作用。本文结合我国当前国有商业银行屡屡出现的内审案件，以及现代商业银行内部控制系统的概念，论述国有商业银行内部审计改革的必要性。同时总结了国有商业银行内部审计面临的主要问题，并在这个基础上，提出了国有商业银行内部审计的解决方案。 关键词： 内部审计，授权审批制度，计算机风险控制系统 Abstract Joins World Trade Organization and the financial domain along with our country to the foreign capital bank comprehensive opening, How did our country commercial banks stabilize the development in the opportunity and the challenge which and continued already to appear the count for much. Especially our country state-owned commercial bank, its own status and the historical reason have all decided the reform importance and the urgency. But in the reform process, internal audit takes a complete internal surveillance system. It will reform the central plane in the state-owned commercial bank tope near the new challenge; will be playing the pivotal role. This article unifies in which our country current state-owned commercial bank repeatedly appears to examine the case, as well as modern commercial bank internal control system concept. The elaboration state-owned commercial bank interior audit reform necessity. Simultaneously summarized the main questions which the state-owned commercial bank interior audit faces. And in this foundation, proposed the state-owned commercial bank interior audit solution. Key words: Internal audit，Authorized examination and approval system，Computer risk control system 目录 一、序言??????????????????????????????????????????????????1 二、文献综述??????????????????????????????????????????????1 三、内部审计对国有商业银行的意义??????????????????????????2 （一）商业银行的定义??????????????????????????????????????2 （二）国有商业银行面临着机遇与挑战????????????????????????2 （三）国有商业银行内部审计的重要性????????????????????????2 四、2006银行第一大案?????????????????????????????????????4 五、从内审方向对银行第一大案进行的分析????????????????????5 （