加急等待在线翻译，50分～不要翻译软件翻译

来源：百度知道 编辑：UC知道 时间：2024/06/14 10:23:55
以笔者所在的某股份制商业银行个人房贷业务专项审计为例，通过案例分析的方式介绍商业银行实施内部审计业务的全过程，即非现场审计前准备、现场审计、作出审计结论这三个工作阶段，并从风险导向型审计的角度出发，对现行个人房贷业务中在的风险因素进行深入剖析，揭示银行风险控制的要点。最后对该股份制商业银行董事会及总行高级管理层对内部审计建议的采纳情况进行后续追踪，揭示本次内部审计对商业银行经营管理的价值增值作用。
最后，本文的结论部分提出了作者的观点：国内银行业借鉴国外同业的先进经验，就是要跟上时代发展的步伐，把握商业银行内部审计领域中出现的热点和焦点问题，全面介入银行的风险控制全过程，从为商业银行增加价值的角度出发，以风险项目为基础制订审计计划，运用风险分析技术开展审计项目，才能在商业银行的风险管理和内部控制领域发挥巨大的作用。

The author is located in a joint-stock commercial banks a special audit of the personal mortgage business as an example of the way through the case study implementation of commercial banks to introduce internal audit of the entire process of business, that is, off-site pre-audit preparation, on-site audit, audit findings to the three job stage, and risk-oriented audit from the point of view of the existing mortgage business at the individual risk factors to conduct in-depth analysis revealed the main points of the banking risk control. Finally the Board of Directors of the joint-stock commercial banks and the head office of the senior management of the adoption of internal audit recommendations to conduct follow-up, revealing the internal audit of commercial banks in the value of the operation and management of value-added role.

Finally, the concluding part of this paper to the author's opinion: the domestic banking sector from foreign advanced experience with the i