银行内部审计存在问题及对策研究-以伊通县农村信用社为例.docVIP

PAGE PAGE II PAGE PAGE II 摘要 农村信用合作社是以盈利为主要目的，以吸收存款为主要负债，以发放贷款为主要资产，以办理转账结算为主要中间业务，直接参与存款货币创造过程的银行类金融机构。在其经济业务活动中，存在着多种多样的风险和问题。内部控制水平的提高有利于商业银行积极应对和控制风险，而加强内部审计力度对于内部控制水平的提高具有显著效果，同时又是完善公司治理体制的基本保障和重要措施。内部审计体系处于基础地位，在银行体制的现代化建设、综合实力的提升等方面也发挥着不可替代的作用。本文根据现实情况，以吉林省四平市伊通县农村信用社为例，对银行的内部审计现状进行了综合分析和考察，基于现代内部审计理论以及国际审计标准，探讨当前银行内部审计工作中存在的各类问题，并提出相应的改进对策和解决方案，以期逐步完善商业银行内部审计体制，提高内部审计的工作成效。 关键词：农村信用社；内部审计；问题；对策 Abstract Rural Credit Cooperative is one type of profitable bank institutions, deals with deposits, loans and transfers. In its daily operation and development process, it will encounter various risks and problems. The improvement of internal control skills can have a positive impact on the risk management of commercial Banks. Internal auditing, as a crucial part of the internal control system, has a significant role to play in the construction of risk management systems, the improvement of internal control and the establishment of corporate governance systems. A sound internal auditing system can provide commercial banks with a strong guarantee for its operation and risk management, as well as the construction of banking system and the improvement of its competitive force. In the basic of actual situation, using the Rural Credit Cooperative in the Yitong County, Siping City, Jilin Province .This article takes the bank internal audit as the sample, has carried on the research and the analysis to the bank internal audit present situation, discovered some questions. In order to solve these problems and improve work efficiency, this paper also puts forward some solutions. Key words: rural credit cooperative; internal auditing; problems; solutions 目录 一.内部审计概述1 (一)内部审计的定义1 (二)内部审计的作用1 (三)内部审计的特点2 二.银行内部审计的历史演进3 三.银行内部审计面临的挑战4 (一)银行内部审计现状5 (二)银行内部审计存在的问题5 1.内部审计机制不完整，审计流程不规范5 2.内部审计专业人员不足，专业水平较低5 3.内部审计内容单一，技术手段落后5 (三)银行内部审计存在问题的成因分析5 四.国内外银行内部审计的经验及其借鉴6 (一)国外银行内部审计的先进经验6 1.内部审计框架清晰，相对独立6 2.内部审计观念独特，范围全面6 3.内部审计技术成熟、制度规范6 (二)国内银行内部审计案例分析--以农村信用社为例7 (三)国内