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美国作业代写:Internal audit of commercial banks

2018-01-04 来源: 51due教员组 类别: Essay范文

下面为大家整理一篇优秀的essay代写范文- Internal audit of commercial banks,供大家参考学习,这篇论文讨论了商业银行的内部审计。在商业银行不断健全、完善内部控制制度的过程中,强化内部审计是不可或缺的组成部分,内部审计对内部控制的作用越来越受到重视。商业银行内部审计是一种独立、客观的监督、评价和咨询活动,是通过系统化和规范化的方法,审查评价并改善商业银行经营活动、风险状况、内部控制和公司治理效果的,周而复始的内部审计过程和审计循环。

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With the deepening of the reform of the financial system, the internal control of commercial banks is once again mentioned as new products and new business. The so-called Commercial Bank internal control, is the commercial bank to realize the management goal, through the formulation and the implementation series of system, the procedure and the method, carries on the risk beforehand, in the matter, afterwards the control supervision. In the process of perfecting the internal control system, strengthening the internal audit is an indispensable part, and the internal audit plays an important role in the internal control. The internal audit of Commercial Bank is an independent, objective supervision, evaluation and advisory activity, through systematic and standardized methods, reviewing and improving commercial Bank's operating activities, risk status, internal control and corporate governance effect, and the cycle of internal audit process and audit circulation, including audit supervision, audit evaluation, Audit Consulting.

Loan business is the asset business of commercial banks, and the credit business is the main business, is the main source of business income of commercial banks, all the people who work in the bank are deeply aware of "credit, failure also credit."

In our country, the financial market is not developed enough, the enterprise financing ability is insufficient, the financial service level and the intermediate business development are still relatively behind the background, in the future a quite long period, the credit service is still the main business of the Commercial Bank and the main source of the business income of the commercial bank.

Since 2003, commercial banks began to promote personal consumer credit, in order to pull loans to complete the task, many banks easy to lend, in the approval process to the authenticity of the borrower's credit "open one eye closed one eye", and a few years later, those loans caused by non-performing, bad debts, death accounts ensued.

In commercial banks, illegal lending cases abound, causing immeasurable losses to the country.

The audit points of the bank credit service operation can be divided into the audit of authorization management, the audit of vouchers and records, the audit of credit business operation.

The audit of authorization management is the main audit authorization level is clear, authorization matters, scope is determined whether the responsibility is clear, authorization form compliance, authorization and change whether there is written basis. Whether the incompatible positions are separated in the credit business, in order to prevent the occurrence of moral hazard and operation risk. The investigation and approval Department of the credit service is divided, the departments, the responsible person is strictly according to the prescribed procedures. Whether a comprehensive credit limit is reviewed, identified and implemented for all customers. Whether the loan is in line with the credit process, whether it conforms to the loan-trial separation, the credit examination system and the examination and approval authority, the key points of the credit business Review, the risk disclosure and the adequacy and completeness of the preventive measures. Whether to strictly implement the credit approval procedures, there is no reverse procedure operation and relaxation of credit standards.

The audit of vouchers and records mainly audits whether proper vouchers and records are set up and used in the credit business process to ensure that the credit business activities are recorded accurately and can fully reflect the operation trajectory of the credit service. such as credit audit records, credit business approval delivery list, credit service validation orders, loan contracts, lending vouchers and other written records to reflect the integrity of the business trajectory.

Before the loan survey whether to do double investigation, field view. For the borrower's management level, production and operation and financial situation, development prospects, repayment capacity, credibility, the legality of the loan, security, profitability has made a careful investigation and write a full information survey report, as a basis for credit review and decision-making.

The Inspectors have carefully reviewed the information provided by the investigators and whether the review is simply based on the findings of the investigators. The loan examines whether the borrower's application is carefully reviewed according to the borrower's financial requirements and the terms of the loan, and it has seriously disclosed the business risk and put forward the countermeasures to reduce the risk.

Whether to maintain close contact with the borrower, after the loan check whether to double cross, on-site inspection, if a regular credit analysis, find out whether the problem is reported in time, and take appropriate measures to prevent the credit assets risk. The credit business file is complete. Information collection, recording, archiving is timely and complete. The Loan Officer Management examination system is sound and effective. When the person who is in the important position of credit is leaving the position, whether it checks and determines the risk of the loan issued during the period of service and the duty, and strictly transfers the formalities.

The decision-making level is clear, the responsibility is clear, the decision implementation feedback and the adjustment is timely.

In recent years, the occurrence of illegal lending in commercial banks has occurred occasionally, and strengthening the audit of credit business is imminent, not only reduce the risk in the whole loan process, reduce unnecessary losses, after strengthening the loan management and afterwards supervision, give full play to the role of internal control audit.

Internal control audit of commercial bank mainly includes internal control environment, risk identification and evaluation, internal control measures, information exchange and feedback, supervision and evaluation and correction of internal control elements of the construction and implementation of audit inspection. The internal control audit can generally be divided into the former audit stage, the middle audit stage and the post audit stage.

The so-called pre-audit phase is not an audit preparation stage in the past. The audit preparation stage is the time of the Commercial Bank accounting manual account, or the computer handles the commercial bank business initial stage, the Commercial Bank accounting chart and the management data all still at the grassroots branch. In this context, audit work needs to be carried out in an all-round way, therefore, the audit before entering this stage of work, can only be collected data as the main content of the audit preparation, this stage is called the audit preparation stage. With the wide application of computer information technology in the accounting and management of commercial banks, commercial banks have implemented large data concentration. All accounting and management data and information are concentrated in the total line. In this context, the audit department, the auditor through the data analysis, control testing, and even carry out a substantive inspection is possible. This is also to improve the efficiency of audit, reduce audit costs, increase the value of audit created conditions.

In the former audit phase, take the method of control test, carry on the preliminary risk analysis and evaluation, discover the latent internal control flaw and the major risk hidden danger in the inside controlling, and in this stage, the analysis of the pretrial report is also a link that can not be neglected, only the important audit clue and the question that discovers in the former audit stage In order to do the follow-up internal control audit, we should make a thorough and detailed discussion and study to clarify the basic working ideas and working methods of the next phase of substantive examination and evidence.

In the audit stage, is also the scene audit stage, using the method of inquiry, observation, inspection, re-execution and passing through test, verify the audit findings in the prior audit stage, confirm the audit facts, adjust the audit plan according to the verification of the off-site audit findings in the prior audit stage and the needs of the on-site audit, and conduct a thorough inspection , obtain the new audit evidence, further discovers the new doubtful clue and the new question, then the audit working papers.

Post-audit stage is the third stage of internal control audit, this stage is not a simple audit summary analysis and writing report, but to the former audit stage and the audit phase of the specific problems found in the in-depth analysis, to find out the problems behind the problem, mining audit objects hidden in the internal control of major risks and internal control deficiencies. The basic business includes combing the design working papers, thoroughly clarifying the problems found in the audit, in-depth analysis, comprehensive refining, forming new working papers, comprehensive consultation, comprehensive evaluation of internal control status and risk situation.

The internal audit of Chinese commercial banks is confronted with opportunities and challenges, we should improve internal control system, prevent internal audit from appearing loophole, improve and innovate the concept and technology of internal auditing, strengthen the independence of internal examination, perfect the system of internal audit, expand the scope of internal auditing, improve the quality of inner auditor, and do well the work of internal audit, In order to make our commercial banks more competitive in the market.

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