我国银行内部审计与风险管理研究
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摘要
银行风险是在银行的经营过程中,由于不确定性因素的影响,使银行的实际收益偏离预期收益,从而蒙受经济损失或获得额外收益的可能性。近年来,随着我国社会经济的发展,特别是加入WTO后我国银行业全面向外资开放,银行风险管理愈来愈受到理论和实务界的关注。目前,我国银行内部审计正由传统的查错防弊审计向现代风险导向审计发展,内部审计正成为风险管理的重要组成部分之一。如何发挥内部审计在银行风险管理中的作用,是我国银行管理中十分重要的问题,值得我们探讨。
本文分析了我国银行内部审计与风险管理的现状,从两者的关系出发讨论我国银行内部审计参与风险管理的必然性与可行性,提出在银行内部审计中开展风险管理审计以参与银行风险管理的观点,在阐述了风险管理审计的内涵、实施意义及必要条件后依据COSO的企业风险管理框架的思路完整地论述了风险管理审计在我国银行的具体实施程序。最后,对我国银行开展风险管理审计提出了建议。
我国银行内部审计参与风险管理是必然且可行的,我国银行内部审计应当顺应自身发展要求,通过风险管理审计积极地参与到风险管理工作当中,实现为组织增值的目标。
Commercial bank risk is the possibilities of getting or losing profit when the actual revenue deviates into the expected revenue under the influence of indetermination factors in the commercial bank conduction process. Recently along with China's social economic development, especially with the domestic bank's comprehensive open to foreign capital after China's WTO Entry, risk management of bank is of catholic concern by theory and practice circles. Nowadays internal audit of banking in our country is switching from the traditional mode which taking fraud prevention as its target to risk-oriented mode. The way by which the internal audit of banking can join the movement of risk management is of importance to banking management of China and is worth discussing.
This paper introduces the present state of internal audit and risk management of Chinese banking, discusses the inevitability and feasibility of entry for internal audit to risk management according to their relationship, and puts forward the standpoint that internal audit of bank could develop risk management-based audit to take part in the job of risk management. And after the analysis of the connotation, the significance and the necessary condition of risk management-based audit, the paper designs a whole implementation procedure for the use of it in bank. Besides, it provides kind of advice on the use of risk management-based audit to bank of China.
In a word, it is necessary and feasible for internal audit of bank to participate in risk management. And on the purpose of value-adding, the internal audit of bank of China should take part in the work of risk management by application of risk management-based audit.
本文分析了我国银行内部审计与风险管理的现状,从两者的关系出发讨论我国银行内部审计参与风险管理的必然性与可行性,提出在银行内部审计中开展风险管理审计以参与银行风险管理的观点,在阐述了风险管理审计的内涵、实施意义及必要条件后依据COSO的企业风险管理框架的思路完整地论述了风险管理审计在我国银行的具体实施程序。最后,对我国银行开展风险管理审计提出了建议。
我国银行内部审计参与风险管理是必然且可行的,我国银行内部审计应当顺应自身发展要求,通过风险管理审计积极地参与到风险管理工作当中,实现为组织增值的目标。
Commercial bank risk is the possibilities of getting or losing profit when the actual revenue deviates into the expected revenue under the influence of indetermination factors in the commercial bank conduction process. Recently along with China's social economic development, especially with the domestic bank's comprehensive open to foreign capital after China's WTO Entry, risk management of bank is of catholic concern by theory and practice circles. Nowadays internal audit of banking in our country is switching from the traditional mode which taking fraud prevention as its target to risk-oriented mode. The way by which the internal audit of banking can join the movement of risk management is of importance to banking management of China and is worth discussing.
This paper introduces the present state of internal audit and risk management of Chinese banking, discusses the inevitability and feasibility of entry for internal audit to risk management according to their relationship, and puts forward the standpoint that internal audit of bank could develop risk management-based audit to take part in the job of risk management. And after the analysis of the connotation, the significance and the necessary condition of risk management-based audit, the paper designs a whole implementation procedure for the use of it in bank. Besides, it provides kind of advice on the use of risk management-based audit to bank of China.
In a word, it is necessary and feasible for internal audit of bank to participate in risk management. And on the purpose of value-adding, the internal audit of bank of China should take part in the work of risk management by application of risk management-based audit.
引文
[1]安德鲁·贝利等著._乇光远等译.内部审计思想.北京:中国时代经济出版社.2005.
[2]K.H.斯宾塞·皮克特著.孙庆红译.内部审计业务纲要.北京:经济科学出版社.2007.
[3]蔡春,赵莎等.现代风险导向审计论.北京:中国时代经济出版社.2006.
[4]严晖.《风险导向内部审计整合框架研究》,北京:中国财政经济出版社.2004.
[5]文硕.世界审计史.北京:企业管理出版社.1996.
[6]王光远.“消极防弊.积极兴利.价值增值—20世纪内部审计的回顾与思考(二)”.财会月刊.2003(3).P3-5.
[7]殷丽丽.风险管理_内部审计新视点.中国内部审计.2006(12).P6-7.
[8]张巧良,陈俊.关于内部审计的比较研究与综述——基于增值的研究视角.安徽大学学报哲学社会科学版.2006(1).P130-134.
[9]余玉苗.20世纪西方企业内部审计发展述评.经济评论.2000(6).P121.
[10]孙伟龙.论风险管理导向内部审计模式.中国农业会计.2006(5).P28-30.
[11]邢业久,闽祥福.内部审计如何参与风险管理.济南金融.2007(3).P66-67.
[12]倪玉忠.内部审计与公司风险管理.集团经济研究.2006(07S).P185.
[13]刘瑜.内部审计职能转变中的风险管理审计.中国内部审计.2006(11).P26-27.
[14]范黎波,李自杰.企业理论与公司治理.北京:对外经贸大学出版社.2001
[15]马向梅.基于价值链理论的银行风险管理审计问题研究[硕士学位论文].河北:河北大学.2006.
[16]刘亭芳.商业银行内部审计中的风险评估[硕士学位论文].四川:西南财经大学.
[17中国内部审计协会内部审计发展研究中心.内部审计相关概念评析.中国内部审计.2007(6).P27-29.
[18]董晓军.企业内部控制审计的内容与方法.审计月刊.2007(11).P32-33.
[19]张庆龙.商业银行风险管理的挑战与内部审计.财会月刊.2005(8).P26-27.
[20]高岩芳,魏哲妍等.新COSO报告影响下的内部审计的新发展——风险管理审计内容与方法的构建.现代企业风险管理论文汇编.中国内部审计协会.2004-2007.
[21]浙江省内部审计协会课题组.以风险管理为导向的内部审计模式框架研究.现代企业风险管理论文汇编.中国内部审计协会.2004-2007.
[22]张卫红.基于风险管理的内部审计之现实思考.现代企业风险管理论文汇编.中国内部审计协会.2004-2007.
[23]李华.论内部审计与企业风险管理.现代企业风险管理论文汇编.中国内部审计协会.2004-2007.
[24]徐鑫伟.谈内部审计如何参与风险管理.现代企业风险管理论文汇编.中国内部审计协会.2004-2007.
[25]杜红,辛晓阳等.论内部审计在风险管理中的责任和作用.现代企业风险管理论文汇编.中国内部审计协会.2004-2007.
[26]蒙赞华,宋建华等.论商业银行内部审计在风险管理中的职责和作用.广西金融研究.2006(6).P39-42.
[27]孙静.论内部审计与风险管理.辽宁行政学院学报.2006(2).P123-124.
[28]胡春元.风险基础审计.大连:东北财经大学出版社,2001.
[29]严晖.风险导向内部审计若干问题研究[博士学位论文].厦门:厦门大学.
[30]郭胜利.内部审计基本理论问题研究.厦门:厦门大学博士论文.2003.
[31]王晓霞.企业风险审计.北京:中国时代经济出版社.2005.
[32]边琪.从内部审计定义的演变看内部审计职能的发展.商业经济.2006(3).P50-51.
[33]郭胜利.内部审计概念的发展.财会通讯.2004(3).P44-45.
[34]王晓霞.解读ⅡA2002年的《内部审计实务标准》.东北财经大学学报.2004(1).
[35]杨臻.从受托责任考察内部审计的职能.内蒙古农业大学学报(社会科学版).2004(3).P58-60.
[36]彭恩泽.国际银行风险管理方法综述.西安金融.2005(2).P47-49.
[37]Kent A.H.The Development and Application of a New Concept of Internal Auditing.Altamonte Spring,FL:The Internal Auditor,1957,3.
[38]ⅡA.the Statement of Responsibilities of Internal Auditor.1957.
[391]ⅡA.the Statement of Responsibilities of Internal Auditor.1971.
[40]AICPA.The Statement of Auditing Standard No.47.1983.
[41]The Institute of Internal Auditors:The Role of Internal Auditing in Enterprise-wide Risk Management.www.theiia.org,2004,9.
[42]The Institute of Internal Auditors:Risk-Based Internal Audit Priorities Toolset for Small Departments and Agencies,www.theiia.org,2004,12.
[43]The Institute of Internal Auditors of UK and Ireland.Position Statement:Risk Based Internal Auditing.London:ⅡA UK and Ireland,2003.
[44]ⅡA.The Professional Practice Framework.Altamonte Springs,FL:ⅡA,2002,http://www.theiia.org.
[45]McNamee D.and G.Selim,Risk Management Changing the Internal Auditor's Paradigm [M].Altamonte Springs,FL:ⅡA Research Foundation,1998.
[46]David McNamee:Risk-based auditing.The Internal Auditor.1997,8.
[47]Bailey A.D.,A.A.Gramling & S.Ramamoorti.Research Opportunities in Internal Auditing.Altamonte Springs,FL:The IIA Research Foundation,2003.
[48]The Institute of Chartered Accountants in England & Wales.Risk Management and the Value Added by Internal Audit.London:ICAEW,2000,http://www.icaew.co.uk/intemalaudit.
[49]ⅡA.the Professional Practice Framework.Altamonte Springs,FL:ⅡA,2001.http://www.theiia.org.
[50]IRM,AIRMIC,ALARM.A Risk Management Standard.2002,http://www.airmic.com.
[51]The Treasury Board of Canada.Integrated Risk Management Framework.2001.
[52]Committee of the Sponsoring Organizations of the Treadway Commission.Enterprise Risk Management Framework,(Draft).P New York:COSO,2003.http://www.erm.coso.org.
[2]K.H.斯宾塞·皮克特著.孙庆红译.内部审计业务纲要.北京:经济科学出版社.2007.
[3]蔡春,赵莎等.现代风险导向审计论.北京:中国时代经济出版社.2006.
[4]严晖.《风险导向内部审计整合框架研究》,北京:中国财政经济出版社.2004.
[5]文硕.世界审计史.北京:企业管理出版社.1996.
[6]王光远.“消极防弊.积极兴利.价值增值—20世纪内部审计的回顾与思考(二)”.财会月刊.2003(3).P3-5.
[7]殷丽丽.风险管理_内部审计新视点.中国内部审计.2006(12).P6-7.
[8]张巧良,陈俊.关于内部审计的比较研究与综述——基于增值的研究视角.安徽大学学报哲学社会科学版.2006(1).P130-134.
[9]余玉苗.20世纪西方企业内部审计发展述评.经济评论.2000(6).P121.
[10]孙伟龙.论风险管理导向内部审计模式.中国农业会计.2006(5).P28-30.
[11]邢业久,闽祥福.内部审计如何参与风险管理.济南金融.2007(3).P66-67.
[12]倪玉忠.内部审计与公司风险管理.集团经济研究.2006(07S).P185.
[13]刘瑜.内部审计职能转变中的风险管理审计.中国内部审计.2006(11).P26-27.
[14]范黎波,李自杰.企业理论与公司治理.北京:对外经贸大学出版社.2001
[15]马向梅.基于价值链理论的银行风险管理审计问题研究[硕士学位论文].河北:河北大学.2006.
[16]刘亭芳.商业银行内部审计中的风险评估[硕士学位论文].四川:西南财经大学.
[17中国内部审计协会内部审计发展研究中心.内部审计相关概念评析.中国内部审计.2007(6).P27-29.
[18]董晓军.企业内部控制审计的内容与方法.审计月刊.2007(11).P32-33.
[19]张庆龙.商业银行风险管理的挑战与内部审计.财会月刊.2005(8).P26-27.
[20]高岩芳,魏哲妍等.新COSO报告影响下的内部审计的新发展——风险管理审计内容与方法的构建.现代企业风险管理论文汇编.中国内部审计协会.2004-2007.
[21]浙江省内部审计协会课题组.以风险管理为导向的内部审计模式框架研究.现代企业风险管理论文汇编.中国内部审计协会.2004-2007.
[22]张卫红.基于风险管理的内部审计之现实思考.现代企业风险管理论文汇编.中国内部审计协会.2004-2007.
[23]李华.论内部审计与企业风险管理.现代企业风险管理论文汇编.中国内部审计协会.2004-2007.
[24]徐鑫伟.谈内部审计如何参与风险管理.现代企业风险管理论文汇编.中国内部审计协会.2004-2007.
[25]杜红,辛晓阳等.论内部审计在风险管理中的责任和作用.现代企业风险管理论文汇编.中国内部审计协会.2004-2007.
[26]蒙赞华,宋建华等.论商业银行内部审计在风险管理中的职责和作用.广西金融研究.2006(6).P39-42.
[27]孙静.论内部审计与风险管理.辽宁行政学院学报.2006(2).P123-124.
[28]胡春元.风险基础审计.大连:东北财经大学出版社,2001.
[29]严晖.风险导向内部审计若干问题研究[博士学位论文].厦门:厦门大学.
[30]郭胜利.内部审计基本理论问题研究.厦门:厦门大学博士论文.2003.
[31]王晓霞.企业风险审计.北京:中国时代经济出版社.2005.
[32]边琪.从内部审计定义的演变看内部审计职能的发展.商业经济.2006(3).P50-51.
[33]郭胜利.内部审计概念的发展.财会通讯.2004(3).P44-45.
[34]王晓霞.解读ⅡA2002年的《内部审计实务标准》.东北财经大学学报.2004(1).
[35]杨臻.从受托责任考察内部审计的职能.内蒙古农业大学学报(社会科学版).2004(3).P58-60.
[36]彭恩泽.国际银行风险管理方法综述.西安金融.2005(2).P47-49.
[37]Kent A.H.The Development and Application of a New Concept of Internal Auditing.Altamonte Spring,FL:The Internal Auditor,1957,3.
[38]ⅡA.the Statement of Responsibilities of Internal Auditor.1957.
[391]ⅡA.the Statement of Responsibilities of Internal Auditor.1971.
[40]AICPA.The Statement of Auditing Standard No.47.1983.
[41]The Institute of Internal Auditors:The Role of Internal Auditing in Enterprise-wide Risk Management.www.theiia.org,2004,9.
[42]The Institute of Internal Auditors:Risk-Based Internal Audit Priorities Toolset for Small Departments and Agencies,www.theiia.org,2004,12.
[43]The Institute of Internal Auditors of UK and Ireland.Position Statement:Risk Based Internal Auditing.London:ⅡA UK and Ireland,2003.
[44]ⅡA.The Professional Practice Framework.Altamonte Springs,FL:ⅡA,2002,http://www.theiia.org.
[45]McNamee D.and G.Selim,Risk Management Changing the Internal Auditor's Paradigm [M].Altamonte Springs,FL:ⅡA Research Foundation,1998.
[46]David McNamee:Risk-based auditing.The Internal Auditor.1997,8.
[47]Bailey A.D.,A.A.Gramling & S.Ramamoorti.Research Opportunities in Internal Auditing.Altamonte Springs,FL:The IIA Research Foundation,2003.
[48]The Institute of Chartered Accountants in England & Wales.Risk Management and the Value Added by Internal Audit.London:ICAEW,2000,http://www.icaew.co.uk/intemalaudit.
[49]ⅡA.the Professional Practice Framework.Altamonte Springs,FL:ⅡA,2001.http://www.theiia.org.
[50]IRM,AIRMIC,ALARM.A Risk Management Standard.2002,http://www.airmic.com.
[51]The Treasury Board of Canada.Integrated Risk Management Framework.2001.
[52]Committee of the Sponsoring Organizations of the Treadway Commission.Enterprise Risk Management Framework,(Draft).P New York:COSO,2003.http://www.erm.coso.org.