中国YC银行内部审计问题研究.docxVIP

PAGE PAGE 1 PAGE PAGE 12 摘要 随着YC银行近几年体制改革的逐渐推进、新型业务的不断推出、客户类型的不断增多以及业务范围的不断扩大，内部审计对于银行内部控制与风险管理的重要性逐渐显现。本人通过在YC银行实习、查阅相关文献等方法发现YC银行存在以下几个问题：内部审计相对独立性较差；内部审计人员综合能力较弱；银行从业人员综合素质较低；银行网点分散；审计方法相对传统。并通过文献研究法、案例分析法发现其存在问题的原因：管理体制不合理；绩效考核制度不健全；.激励制度建设不完善；内部审计缺乏信息化管理技能。对此，提出了下面几点建议：优化审计管理体制；提高银行从业人员的整体素质；提高审计人员的积极性；完善网点管理体制；改进和创新审计方法。 关键词：内部审计；审计建议；审计体制 Abstract With the development of postal savings bank system reform in recent years, the new business has been launched, the number of customers has been increased and the scope of business has been expanded, the importance of internal audit to the internal control and risk management of the bank has gradually appeared. I found the following problems in YC Bank through my internship in YC Bank and reference to relevant documents :Internal audit is relatively less independent；The overall capacity of internal auditors is weak；The overall quality of bank employees is low；The bank network is scattered；Auditing methods are relatively traditional. And through the literature research method, the case analysis method finds out the reason of its existence problems: The management system is unreasonable；The performance appraisal system is not perfect；Incentive system construction is not perfect； Internal audit lacks information management skills. The following suggestions are put forward: Optimizing the audit management system; Improving the overall quality of bank employees; To increase the motivation of auditors; Perfect the network management system; Improved and innovative audit methods. Key words：Internal Audit; Audit recommendations; Audit system 目录 TOC \o 1-3 \h \u 一、文献综述 1 （一）国外研究现状 1 （二）国内研究现状 2 （三）综述小结 3 二、YC银行内部审计存在的问题 4 （一）银行内部审计相对独立性较差 4 （二）内部审计人员综合能力较弱 4 （三）银行从业人员综合素质较低 5 （四）银行网点分散 5 （五）审计方法相对较传统 6 三、YC银行内部审计问题原因分析 6 （一）管理体制的不合理 6 （二）绩效考核制度不健全 7 （三）激励制度建设不完善 7 （四）网点管理体制与审计部门管理体制的矛盾 7 （五）内部审计缺乏信息化管理技能 8 四、解决YC银行内部审计问题的措施 8 （一）优化审计管理体制 8 （二）提高银行从业人员的整体素质 9 （三）提高审计人员的积极性 9