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論國(guó)有商業(yè)銀行的內(nèi)部審計(jì)（上）
【摘要】隨著我國(guó)加入世貿(mào)組織和金融領(lǐng)域向外資銀行全面開放，我國(guó)商業(yè)銀行如何在機(jī)遇與挑戰(zhàn)中穩(wěn)定和持續(xù)的發(fā)展已經(jīng)顯得非常重要，特別是我國(guó)國(guó)有商業(yè)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(nèi)部審計(jì)作為一個(gè)完整的內(nèi)部監(jiān)督體系。它將在國(guó)有商業(yè)銀行改革中面臨著新的挑戰(zhàn),發(fā)揮著舉足輕重的作用。本文結(jié)合我國(guó)當(dāng)前國(guó)有商業(yè)銀行屢屢出現(xiàn)的內(nèi)審案件，以及現(xiàn)代商業(yè)銀行內(nèi)部控制系統(tǒng)的概念，論述國(guó)有商業(yè)銀行內(nèi)部審計(jì)改革的必要性。同時(shí)總結(jié)了國(guó)有商業(yè)銀行內(nèi)部審計(jì)面臨的主要問題，并在這個(gè)基礎(chǔ)上，提出了國(guó)有商業(yè)銀行內(nèi)部審計(jì)的解決方案。關(guān)鍵詞： 內(nèi)部審計(jì)，授權(quán)審批制度，計(jì)算機(jī)風(fēng)險(xiǎn)控制系統(tǒng)
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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