【作者】 温鉷；

【导师】 文海涛；

【作者基本信息】 北京交通大学 ， 会计学， 2008， 硕士

【摘要】 银行风险是在银行的经营过程中,由于不确定性因素的影响,使银行的实际收益偏离预期收益,从而蒙受经济损失或获得额外收益的可能性。近年来,随着我国社会经济的发展,特别是加入WTO后我国银行业全面向外资开放,银行风险管理愈来愈受到理论和实务界的关注。目前,我国银行内部审计正由传统的查错防弊审计向现代风险导向审计发展,内部审计正成为风险管理的重要组成部分之一。如何发挥内部审计在银行风险管理中的作用,是我国银行管理中十分重要的问题,值得我们探讨。本文分析了我国银行内部审计与风险管理的现状,从两者的关系出发讨论我国银行内部审计参与风险管理的必然性与可行性,提出在银行内部审计中开展风险管理审计以参与银行风险管理的观点,在阐述了风险管理审计的内涵、实施意义及必要条件后依据COSO的企业风险管理框架的思路完整地论述了风险管理审计在我国银行的具体实施程序。最后,对我国银行开展风险管理审计提出了建议。我国银行内部审计参与风险管理是必然且可行的,我国银行内部审计应当顺应自身发展要求,通过风险管理审计积极地参与到风险管理工作当中,实现为组织增值的目标。更多还原

【Abstract】 Commercial bank risk is the possibilities of getting or losing profit when the actual revenue deviates into the expected revenue under the influence of indetermination factors in the commercial bank conduction process. Recently along with China’s social economic development, especially with the domestic bank’s comprehensive open to foreign capital after China’s WTO Entry, risk management of bank is of catholic concern by theory and practice circles. Nowadays internal audit of banking in our country is switching from the traditional mode which taking fraud prevention as its target to risk-oriented mode. The way by which the internal audit of banking can join the movement of risk management is of importance to banking management of China and is worth discussing.This paper introduces the present state of internal audit and risk management of Chinese banking, discusses the inevitability and feasibility of entry for internal audit to risk management according to their relationship, and puts forward the standpoint that internal audit of bank could develop risk management-based audit to take part in the job of risk management. And after the analysis of the connotation, the significance and the necessary condition of risk management-based audit, the paper designs a whole implementation procedure for the use of it in bank. Besides, it provides kind of advice on the use of risk management-based audit to bank of China.In a word, it is necessary and feasible for internal audit of bank to participate in risk management. And on the purpose of value-adding, the internal audit of bank of China should take part in the work of risk management by application of risk management-based audit.更多还原