論國有商業銀行的內部審計上

時間：2024-07-31 06:41:16 審計畢業論文

論國有商業銀行的內部審計（上）

【摘要】隨著我國加入世貿組織和金融領域向外資銀行全面開放，我國商業銀行如何在機遇與挑戰中穩定和持續的發展已經顯得非常重要，特別是我國國有商業銀行，其自身的地位和歷史原因都決定了改革的重要性和緊迫性。而在改革的過程中，內部審計作為一個完整的內部監督體系。它將在國有商業銀行改革中面臨著新的挑戰,發揮著舉足輕重的作用。本文結合我國當前國有商業銀行屢屢出現的內審案件，以及現代商業銀行內部控制系統的概念，論述國有商業銀行內部審計改革的必要性。同時總結了國有商業銀行內部審計面臨的主要問題，并在這個基礎上，提出了國有商業銀行內部審計的解決方案。
關鍵詞：內部審計，授權審批制度，計算機風險控制系統
Abstract
Joins World Trade Organization and the financial domain along with our country to the foreign capital bank comprehensive opening, How did our country commercial bank's stabilize the development in the opportunity and the challenge which and continued already to appear the count for much. Especially our country state-owned commercial bank, its own status and the historical reason have all decided the reform importance and the urgency. But in the reform process, internal audit takes a complete internal surveillance system. It will reform the central plane in the state-owned commercial bank tope near the new challenge; will be playing the pivotal role. This article unifies in which our country current state-owned commercial bank repeatedly appears to examine the case, as well as modern commercial bank internal control system concept. The elaboration state-owned commercial bank interior audit reform necessity. Simultaneously summarized the main questions which the state-owned commercial bank interior audit faces. And in this foundation, proposed the state-owned commercial bank interior audit solution.
Key words: Internal audit，Authorized examination and approval system，Computer risk control system
目錄
一、序言

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