浅议如何提高商业银行内部审计质量管理水平

商业银行内审部门要达到持续取得审计成果,增加商业银行价值的目标,就必须持续提高内部审计质量管理水平,通过对商业银行价值创造性审计管理刚刚起步、风险评估技术和流程提升空间巨大、审计报告风险反映的全面性和形式有待完善、跟踪审计整改标准和机制形式重于实质等现状进行分析,提出提高服务意识、加强政策导向、完善审计规范,提高审计计划风险评估技术和建立审计项目的风险评估流程,全面反映风险和拓展报告形式,制定分类整改标准、完善系统性整改机制、修正整改考核体制的改进思路。

On the Improvement of the Internal Audit Quality Management Level of Commercial Banks

To realize the goal of making audit achievements and increasing the value of commercial banks, the internal audit departments of commercial banks are supposed to improve internal audit quality management level. This paper analyzes the current situation： the audit management on value creation is still at its infancy ; risk assessment tech- niques and procedures need great improvement; the audit reports lack standardization; rectifications are mere formali- ties. According to these problems the following measures are put forward, such as the enhancement of service aware- ness ; the strengthening of policy orientation ; the perfection of audit standardization ; the improvement of risk assess- ment techniques and relevant procedures ; the full reflection of risks through expanding report forms ; the establishment of rectification standards and the amendment to assessment systems, etc