中国上市银行内部控制审计现状分析及对策建议

作为内部控制系统的再监督机制,内部控制审计对于银行业具有重要的作用。随着《企业内部控制基本规范》及配套指引的出台,中国各上市银行加快了规范内部控制审计的步伐,但在内部控制审计的地位、独立性和权威性、方法论、信息化、行业标准化和团队建设中仍存在一些不足。有关的完善建议包括:从组织架构和管理体制上确保内部审计的地位;更加充分重视风险文化的建立;更加注重对审计方法论、技术和内容等的精细化研究;培养专家型和研究型的审计人员;开发更多的计算机审计技术;监管部门应加快出台银行业内部控制审计操作指南。

The Status Quo of Internal Control Audit of Chinese Listed Banks and the Suggestions

As a re-supervising mechanism of internal control system,the internal control audit plays a decisive role in the banking sector.Along with the promulgation of C-XOS and its supporting guidance,Chinese listed banks have been accelerating their steps to regulate their internal control audit.However,some deficiencies still exist in the internal control audit,such as its status,independence and authority,methodology,informatization,standardization and team development.The suggestions are mainly as follows:ensuring the status of internal audit in the aspects of organization framework and management mechanism;attaching more importance to the establishment of risk culture;paying attention to high quality research in audit methodology,technology and content;cultivating specialist-type and research-type auditors;developing more computerized audit technology;encouraging the regulation authority to promulgate operational guidance in internal control audit as soon as possible.