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银行内部控制的目标是防范和化解风险,运用审计手段。开展风险审计是加强内部控制,防范金融风险的有效措施。本文根据我国国有商业银行面临的风险和内部控制的现状,探讨风险审计在银行内控中的地位和作用,以及开展风险审计的必要条件。一、从银行面临的风险看开展风险审计的迫切性银行是高风险行业,在经营过程中常常不可避免地遭遇来自外部和内部的各种风险。开展风险审计,及时查明风险产生的原因,核实风险程度,寻求化解风险的措施和预防办法,评估内控制度的控制能力和执行情况,对强化内控机制,
The goal of bank internal control is to guard against and dissolve the risks and to use audit measures. Conducting risk auditing is an effective measure to strengthen internal control and prevent financial risks. Based on the risks faced by state-owned commercial banks in our country and the status quo of internal control, this article discusses the status and role of risk auditing in bank internal control and the necessary conditions for conducting risk audits. First, from the risk of banks to see the risk of conducting an audit of the urgency of the bank is a high-risk industry, in the course of business is often inevitably encountered from various external and internal risks. Conduct risk audits, identify the causes of risks in a timely manner, verify the degree of risk, seek risk mitigation measures and prevention measures, evaluate the control ability and implementation of the internal control system, and strengthen the internal control mechanism,