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风险评估是银行内部审计部门的一项重要职能,如何运用先进的审计理念,更有效的履行这一职能,是内部审计人员需要认真面对的问题。本文从帮助组织实现经营目标出发,阐释了内部审计开展风险评估在银行管理中的作用,对内部审计承担这一工作所具有的内在优势进行了分析,探索了在当前条件下,按照风险导向审计模式对银行信贷业务进行风险评估的有效方法,并就如何提高审计能力以适应新的审计模式的要求给出了建议。
Risk assessment is an important function of the bank’s internal audit department. How to apply the advanced audit concept to perform this function more effectively is a problem that the internal auditors should seriously face. This paper, starting from helping organizations achieve their business objectives, explains the role of internal audit in risk management in bank management and analyzes the inherent advantages of internal audit in undertaking this work. It explores that under the current conditions, risk-based audit Model of bank credit business risk assessment of effective methods, and how to improve the audit capabilities to adapt to the requirements of the new audit model gives recommendations.