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Bank internal audit system and risk management

2019-10-08 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- Bank internal audit system and risk management,供大家参考学习,这篇论文讨论了银行内部审计体制及风险管理。如今,内部审计在银行整体管理中的作用日渐突出,不仅是改善银行业务经营、风险管理、内控合规的有力措施,也是提高银行整体管理水平,保障银行稳健运行和价值提升的核心环节。然而,随着内外部风险的日趋多元化和复杂化,银行必须全面加强风险管理,不断提高内部审计水平,积极借鉴国内外优秀的管理思想和审计方法,重视审计人才的培养,以保障审计风险最小化目标的实现,切实提高银行整体管理水平。

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Today, although the state banking regulatory commission in accordance with international standards, the domestic each big bank has carried on the specified function positioning of the internal audit activity, the supervision and evaluation of the internal audit work range from the simple past, extending to both supervision and evaluation and consultation activity, not only requires the internal audit to check the wrong remedy the disadvantages, but the bank organization governance, adequacy and effectiveness of internal control and risk management. However, in practice, some Banks have not effectively implemented the above provisions, and there is still a big gap between the performance of internal audit functions and the national regulations and requirements, which need to be repositioned and examined.

As for the construction of the internal audit management mechanism and system of financial institutions such as Banks, it has long been explicitly stipulated that "banking financial institutions shall establish an internal audit department to audit the operation and management of the whole system". Among them, the guidance on internal control of commercial Banks also emphasizes the internal audit system. In reality, however, most Banks are around the policy provisions formulated the corresponding rules, but most are still stay in the written form of "system", "method", "operating conditions", etc., did not build perfect, scientific and feasible internal audit system, lead to the internal audit work in practice, is still under the influence of many external factors, lack of independence and authority.

Internal audit as a whole has gradually expand into new areas such as internal control, risk management and extension, internal audit matters covered the size of the daily operation and management affairs, not only including the overall management of the compliance and the effectiveness of the internal control management, the veracity and reliability of accounting records and reports, including internal and external risk identification and evaluation of risk related to capital, etc. However, in practice, risk-oriented auditing has not been widely applied due to the lack of clear practical standards for auditing risks. Only the concept of risk-oriented auditing has been introduced, and the theory has not been combined with the practice of internal auditing of Banks.

We should pay more attention to the internal audit work, strengthen the reform of the audit management system, ensure the authenticity of the audit conclusions, seize the key points of the bank's internal audit, take multiple measures to give full play to the actual value of the audit, and effectively prevent and avoid the audit risks. Specifically, first of all, strengthen the audit object's assessment of the quality, guarantee risk control in the smallest scope, for the internal audit process, the need to establish a comprehensive assessment system, for the object of the review to the comprehensive review, distinguish the audit process of primary and secondary, to ensure the rationality of the test sample audit, reduce the risk of audit; Secondly, we should attach importance to the internal audit work. The process of audit should be conducted in a way of avoiding regulations and crossing different places, which can ensure the fairness, fairness and rationality of the bank's internal work to the greatest extent, avoid too many personal factors in the audit process, and enhance the independence of the audit work. At the same time, the headquarters of the bank shall fully implement the unified management of its branches, establish an independent internal audit system of "head office management", and implement the supervision mode of "unified legal representative" to ensure the unity of internal audit. To emphasize and protect the independence and detachment of the audit departments and auditors at all levels of the bank, carry out the internal audit work in an objective, scientific and rational manner, and avoid the influence of the audited objects on the audit conclusions.

Gradually improve the internal audit system construction, improve the audit standards, improve the internal audit organizational system, to meet the needs of the bank's development and management. This requires the internal audit department of the bank to adopt a fixed responsibility system, establish internal evaluation standards and indicators in line with the actual situation of the bank, and use the scientific concept of "project management" to strengthen the on-site audit management, so as to adapt to the professional development of internal supervision procedures. In addition, risk-oriented audit should be introduced to develop a scientific audit plan to improve the bank's ability to predict risks. Therefore, the internal audit department of the bank should gradually clarify the specific operation method of risk-oriented audit on the existing basis, develop a scientific audit plan, improve the ability of proactive risk prevention through risk assessment and analysis, solve the situation of passive control, and achieve the purpose of reducing audit risk.

The status and role of the internal audit department in the construction of the bank's internal control should be clarified. For example, the scope and focus of the audit can be determined by implementing internal control risk assessment, identifying high-risk areas and high-risk organizations, and providing a basis for the audit department to develop an audit plan; Build internal risk matrix, the previous audit data, risk data and survey data for further review, set up Banks' risk audit perspective of internal control system to provide the design assessment management foundation, at the same time, based on the bank of the database, using risk assessment score way, set up enterprise's risk level, realize the risk map, provides the basis for internal audit risk assessment is established.

Strengthening the professional training of internal auditors is one of the effective means to improve the risk prevention and control ability of Banks. First, the bank must ensure that the internal auditors have basic cultural literacy, and in daily work, the incentive system or assessment method to urge the internal auditors to actively participate in professional knowledge learning and training, effectively improve the professional quality and operational skills of the internal auditors; Secondly, it is necessary to ensure that the professional culture of the bank's internal audit work is in line with the concept of modern audit work. We should be good at understanding internal audit activities from the perspective of management. While insisting on the status of the basic theory of audit, we should draw lessons from the theory of management to guide the internal audit inspection. For example, the bank can regularly hold on-site practice activities, or audit case seminars, to guide internal auditors to practice in learning, learning in practice, so as to continuously improve their ability to analyze, judge and summarize problems.

Internal audit plays an increasingly prominent role in the overall management of the bank. It is not only a powerful measure to improve the operation, risk management and internal control compliance of the bank, but also a core link to improve the overall management level of the bank, ensure the stable operation of the bank and enhance the value of the bank. However, with the increasingly diversified and complicated internal and external risk, Banks must strengthen the risk management, constantly improve the level of internal audit, actively absorb domestic and foreign excellent management ideas and audit methods, attention to the cultivation of audit talents, in order to ensure to achieve the goals of audit risk minimization, Banks and improve the overall management level.

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