我国商业银行内部审计质量控制研究分析 工商管理专业VIP专享VIP免费

摘要经过多年的股份制改革，我国的商业银行在内部审计控制方面已经有了较大的发展。但近年来我国商业银行内部爆出各种违法案件屡禁不止，在民间造成较大影响。2017年民生银行北京分行航天桥支行行长张颖伙同他人，私自销售非本行理财产品，涉案金额高达30亿元人民币，构成对投资人的重大危害，是有史以来第一大“飞单”案。这不但揭露了我国商业银行在内部控制和风险防范方面存在着很大缺陷，还反映了我国商业银行内部审计质量较低的现实。本文通过整理国内外文献，总结最新的研究成果。再结合我国商业银行实际情况分析出内部审计独立性较弱、审计程序不规范、内部审计人员专业素质不高、缺乏具体质量控制评价体系和内部审计制度不健全的问题，并进一步的探究原因。同时，总结国外商业银行成功经验，针对我国商业银行内部审计中存在的问题，提出加强我国商业银行内部审计的独立性、优化商业银行内部审计程序、提升从业人员综合素质等具体建议。关键词：商业银行,内部审计,内部审计质量ABSTRACTAfteryearsofjoint-stockreform,thequalityofinternalauditofChina'scommercialbankshasdevelopedbyleapsandbounds.Butinrecentyears,China'sbankingfraudcaseshavebeenissued,causinggreatsocialshock.2017ChinaMinshengBankBeijingBranchoftheBeijingBranchofthespacebridgebranchZhangYingtogetherwithothers,privatelysellingnon-bankfinancialproducts,involvingupto3billionyuan,constituteamajorharmtoinvestors,isthelargestever"flysingle"case.Notonlyexposedtheinternalcontrolaspectsoftheexistenceofmanyweaklinks,butalsofromasideexposedtheinternalauditofChina'scommercialbanksfailedtofullyplaytheroleoftheauditqualityisnothighfacts.Thispapersummarizesthelatestresearchresultsbysortingoutdomesticandforeignliteratures.CombinedwiththeactualcaseofChina'scommercialbanks,theanalysisoftheinternalauditindependenceisweak,theauditproceduresarenotstandardized,theinternalauditstaffprofessionalqualityisnothigh,specificqualitycontrolandinternalauditsystemisnotperfect,andfurtherexplorethereasons.Atthesametime,summarizethesuccessfulexperiencesofforeigncommercialbanks,andputforwardspecificsuggestionssuchasstrengtheningtheindependenceofinternalauditofcommercialbanks,optimizinginternalauditproceduresandimprovingthecomprehensivequalityofemployeesinviewoftheproblemsexistinginourcountry.KEYWORDS:commercialbank,internalaudit,internalauditquality目录1绪论....................................................................................................................................11.1研究背景及意义..........................................................................................................11.2.1国外研究现状.......................................................................................................11.2.2国内研究现状.......................................................................................................21.2.3研究现状评述.......................................................................................................31.3研究方法......................................................................................................................31.4研究内容......................................................................................................................32相关理论综述....................................................................................................................52.1相关概念界定..............................................................................................................52.1.1商业银行内部审计的定义..................