加强和完善建设银行内部审计分析-金融学专业论文.docxVIP

摘要 摘 要 - - PAGE IV - 当前的金融危机为银行内部审计地位的提升和转型提供了良好的契机；我国银监会、 证监会等外部监管机构也对内部审计提出了较高的要求；建行内部审计经过改革，其作用 越来越重要，但还存在许多问题，内部审计职能作用没有得到充分发挥。因此研究如何完 善和加强建设银行内部审计具有重要的现实意义。基于此，本文对国内外关于商业银行内 部审计的研究成果进行了分析研究；从公司治理、风险管理和内部控制三个方面论述了内 部审计在建行的作用和意义；在对建行内部审计历史、当前运作状况和取得的成果进行论 述的基础上，认为建行内部审计还存在人员整体水平尚不能完全适应工作需要，现阶段内 部审计职能定位不准确，管理层过多关注独立性、客观性有待加强，审计成果的利用不充 分等问题。针对存在的问题，本文在对美国银行内部审计进行简要介绍，并总结了其实践 特点和对建行内部审计的启示基础上，提出了现阶段建行内部审计应当重点实现确认职 能，以咨询职能为补充的思路；在确保独立性的基础上，要强化客观性，并提出了对部分 审计项目实行交叉审计模式的设想。 关键词：建设银行，加强和完善，内部审计 分类号：F830.4 Su Summary The current finance crisis takes a good chance for the advancing and transferring position of the bank internal audit; the exterior regulatory institutions, for example china bank regulatory committee and china security regulatory committee ,brought forward upper request; after reforming, the CCB internal audit played a more and more important action. But it also exists many bugs. The function does not sufficient exert. So study how to improvement and strengthen the CCB internal audit has its important realism meaning. Based for it, this paper analyses and researches the investigation of the domestic and overseas commercial banks, discusses the function and meaning of internal audit in CCB from corporation-management and risk-management and internal-control; on the base of the history of CCB internal audit and current run status and the fruit , thinks that the speciality of internal auditors is not suit for internal audit, internal function is not clear at present, administors takes more attention to the independence, and the objectivity needs be strengthen, the internal audit results using insufficiency and so on.. Aimed at the existent problems, the paper took a simple introduction to the American bank internal audit, summarizes its practice characteristics and its apocalypse to CCB internal audit, and based that, puts forward that now, CCB internal audit should take the thought that assurance function is emphases and consultation function is compensato