风险导向审计在商业银行内部审计中的应用

商业银行所面临的内外部经营环境日趋复杂,风险也日益增加,传统的内部审计模式已无法满足商业银行经营和发展的需求。如何使有限的审计资源得以合理配置,提高审计效率与效果,已成为商业银行内部审计面临的崭新课题。本文从风险导向审计的一般概念入手,对商业银行开展风险导向内部审计的必要性与可行性,及风险导向审计在商业银行内部审计中的应用进行了分析,并提出了一些不断完善的建议。

Application of Risk-based Audit to Internal Audit in Commercial Banks

Commercial banks are facing increasingly complex internal and external business environment,the risk is increasing,and the traditional internal audit model has been unable to meet the needs of operation and development of commercial banks.How to make a limited rational allocation of audit resources to improve the efficiency and effectiveness of the audit has become a new topic that the internal audit of a commercial bank has to face.Starting with the general concept of risk-based audit,this paper analyzes the necessity and feasibility to develop risk-based internal audit in commercial banks and its application to internal audit in commercial banks.And finally it puts forward some suggestions for continuous improvement.