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面对席卷全球的金融危机,我国的期货市场却成为有限的几块净土之一,2009年1-6月全国期货交易规模继续承袭高增长性,累计成交额49万亿元,同比增长41%。就商品期货而言,中国期货市场已成为全球第二大期货市场。但是期货行业毕竟还是个很小的圈子,期货专业人才相对于其他高风险行业来说,依然是有限的。对于那些新近加入期货经纪行业的上市公司和大型券商来说,如何正确揭示期货公司的风险,加强对期货公司的风险管理是至关重要的。在期货公司的治理和风险管理方面,审计可以充分发挥其职业优势,帮助期货公司辨识关键风险点,促进期货公司的健康发展。笔者从审计的角度阐述一下期货公司主要的内控风险点以及相应的审计技巧。
Faced with the financial crisis sweeping the globe, China’s futures market has become one of the few Pure Land Purposes. From January to June 2009, the size of the national futures trading continued to be characterized by high growth, with a total turnover of 49 trillion yuan, an increase of 41% . As far as commodity futures are concerned, China’s futures market has become the second largest futures market in the world. However, the futures industry is still a small circle after all. Futures professionals are still limited compared to other high-risk industries. For those listed companies and big brokerages who have recently joined the futures brokerage industry, it is of crucial importance to correctly reveal the risks of futures companies and strengthen the risk management of futures companies. In terms of governance and risk management of futures companies, auditing can give full play to its professional advantages, help futures companies identify key risk points and promote the healthy development of futures companies. From the audit point of view, the author expounds the main internal control risk points of futures companies and the corresponding audit skills.