浅析金融企业内部审计有效性-——以中国农业银行汉中分行为例.docx

PAGE PAGE 1 浅析金融企业内部审计有效性 ——以中国农业银行汉中分行为例 上海大学 东方贱人 摘要 金融机构的内部审计监督是为了能更好地实现既定的业务目标和防范风险这一观点被金融企业普遍接受。内部审计是一种监测工具,为企业的发展提供建议和咨询服务。企业内部管理的关键部分也是内部审计。内部审计在内部管理、管理、决策、发展等方面都发挥着积极的作用。美国视通公司的内部审计人员发现了他们公司的欺诈行为，从此以后内部审计才开始被越来越多的人重视。金融企业的管理者开始组织设立内部审计部门,内部审计作为一种日常工作,要是不发挥作用,建立起来的部门就不能促进企业的发展。如何实现内部审计的有效性是企业管理者一个共同的目标。本文运用所学的有关审计的知识以及在图书馆查阅相关文献资料，查找实际案例并进行分析，展开内部审计有效性的研究，通过具体的案例分析中国农业银行汉中分行的内部审计现状，进一步的分析发现影响内部审计有效性的因素，对于这些影响内部审计有效性的因素提出如何改善的建议。最后，对本文进行总结，并指出不足及以后的发展方向。 关键词：金融企业；商业银行；内部审计；有效性 Abstract Financial enterprises generally aware of the internal audit and supervision of the financial institutions, in order to better achieve the established business objectives and risk prevention, internal audit not only as a monitoring tool, but also provide advice and consulting services for the development of enterprises, and the internal audit is the internal management of enterprises the key and key links. Both the internal management, or management, decision making, development, internal audit plays a positive role. American Shitong company fraud is by internal auditors found, thus internal audit began to more and more people are paying attention to. Enterprise managers began to establish internal audit, internal audit as a The daily work of the project is carried out, only to set up the internal audit department is not to play a role in promoting the development of the enterprise. How to achieve the effective internal audit is the same goal that business managers pursue. In this paper, the use of the audit related knowledge and in the library access to relevant literature, find the actual case and analysis, research of the effectiveness of the internal audit, by the Agricultural Bank of China branch in Hanzhong of internal audit of the status quo found the factors that influence the effectiveness of internal audit, and according to these factors put forward how to improve the effectiveness of the internal audit recommendations. Finally, carries on the sum