Abstract: The audit work done, banks can achieve steady economic and social expectations.
Papers Category:Accounting And Auditing Papers
- Audit Papers
Post Time:2013-5-31 10:17:00
Therefore, in the bank's internal audit work to implement and enhance the quality of financial management bank is a bank to seek long-term development and reliable protection. This paper first discusses the bank's internal audit work to strengthen practical significance, and then discusses in detail how the bank's internal audit work to implement specific strategies, hopes to audit effectively enhance the Bank's financial management.
Keywords: Banking; audit; financial management; strategy
1. The bank's internal audit work in space Internal auditing is compacted solid bank's financial management infrastructure pillar.
Strengthen the banking audits, is tantamount to the bank's development has injected new vitality and power. So, in order to ensure the health of banking operations, it does not deviate from the direction of the development objectives, the anticipated benefits will not be in vain.
1.1 to strengthen the bank's internal audit, help to improve the accounting staff of professional quality and professional ethics Currently, many banks accounting staff did not obtain the corresponding qualification certificates.
This will inevitably lead to its own lack of professional quality, more accounting professional ethics and even decay landslide buried a hazard can not be ignored. Once the bank's internal audit have been implemented, it will inevitably requires accounting staff of professional quality and ethical standards and to achieve a certain height, is bound to urge them to strengthen their professional knowledge, obtain the appropriate accreditation, but will focus on personal and professional ethics improved in order to meet the rapid development of society made higher demands.
1.2 to strengthen the bank's internal audit, internal help curb bank with unlawful criminal acts
At present, China's banking laws and regulations are still in a relatively passive situation, they can not cope with the ever-changing laws and regulations, banking status, so the legal protection of the banking sector remains to be compacted. Meanwhile, some bank staff with unlawful criminal phenomenon repeated, endless, so that the public should have banking staff lost confidence, is not conducive to the bank's internal economic goals. If the internal audit work in the banking system has been effective in strengthening, which will greatly reduce the phenomenon of banking irregularities, the development of the banking industry to open up a space for a more pure, and promote the healthy and orderly development of the banking sector, but also conducive to Foreign Banking image of the set.
1.3 to strengthen the bank's internal audit, timely help to actively work with the good government auditing
Government Auditing Auditing is a very commonly used method, however, in essence, it is an external audit, sometimes through artificial means can be circumvented. And if in the banking sector to strengthen the internal audit internal, to a certain extent, can effectively eliminate these problems, because the total number of the bank's internal staff is limited, we have seen the eyes of a lot of work, but also hard to judge weigh a number of matters, therefore, the internal audit can better work with the government audit, external audit to make up for the shortcomings, the two audit work together for a common goal to play a role.
(2) Strengthen effective strategy for the bank's internal audit Bank financial management depends largely on the strength of internal audit work with.
Therefore, how The audit work in the bank to play a role in financial management, is that we should focus on consideration.
2.1 The internal audit is written corporate culture, it has a certain height
The bank's internal audit within the bank an economic methods of supervision, has a positive value feasible reality, functions be strengthened, not weakened. Therefore, the bank's internal audit system should be implemented in the internal corporate culture, it has a certain height, the development process in the bank to play a guiding role blanket. Thus, the bank will be on the audit staff have a new awareness and efforts to implement the good of the internal audit system, and vigorously with the financial management work smoothly. In practice, leadership can be taken to convene seminars or individual talks way to analyze the current situation of the bank's internal audit work, so that the staff of the internal audit work published views and opinions, so that timely change ideas, to ensure the full implementation of the audit work . Links to free download http://eng.hi138.com
2.2 to improve the quality of the internal audit staff to ensure that the audit work carried out benign
Internal audit work is not a purely mechanical work, which combines the skills of many fields, such as finance, accounting, ethics theory, legal, financial and other aspects of knowledge; also requires auditors to have some communication, management, organizational capability. Therefore, today's economic situation, the bank's internal audit staff to have a more comprehensive knowledge base to successfully cope with the financial management of the various problems arising in the work to ensure the quality and standard of audit work.
In practice, the bank can also be timely organization of training, update the relevant knowledge to learn, armed with knowledge skills, with the knowledge and guide business. Meanwhile, the internal audit staff should regularly organize relevant anti-corruption education watching films, they want honesty and self-vigilant, working to establish their own sense of responsibility, sense of fairness.
2.3 calls for internal audit to perfect the legal system, the green light for the bank's financial management
Currently, the national authorities should be based on 'Audit Law' and 'Internal Auditing Standards' and other laws and regulations, the development of more specific business rules and operational guidelines to enhance the bank's internal audit laws and regulations operability. On the other hand, the banks should focus on national laws and regulations is modeled more appropriate to establish a sound financial management rules and regulations of their own development, the formation of national laws and regulations for the external protection, banking rules and regulations for the internal protection of the situation, so that the internal audit work can be double protection under full swing, making it better for the bank's financial management services. In practice, banks need to focus on internal audit staff called learning relevant laws and regulations.
Because, internal audit and legal responsibility is always linked to violations of auditing principles and systems will inevitably bear the corresponding legal responsibility.
2.4 accumulation of scientific and practical use of the methods of work to improve the quality of internal audit work
The bank's internal audit work starting point is to strengthen the quality and efficiency of the internal financial management, in order to balance the financial accounts of the work, the end is the effort to complete the bank social goals and economic objectives. Therefore, scientific and effective methods for internal audit work is very necessary and important. In practice, the auditor must be adhering to the 'good scientific method, is to improve the work efficiency of the shortcut' concept, good fumble at work and lessons learned in the use of scientific methods of work, often will be more effective. In addition, the bank at the management level communication mechanism can be established to encourage employees to keep communication and leadership on issues that arise during the audit timely reporting to the leadership, to achieve timely and properly addressed. Only organic integrate services and supervision in order to make more effective internal audit of their own value. -! >
2.5 Set the internal audit system science, the independent exercise of the internal audit function
Improve the internal audit institutions, strengthen the internal audit oversight is to create the law, fairness, integrity of the internal environment is an important guarantee. Independence is the most important feature of internal audit. Therefore, it is an effective oversight role of internal audit to provide a better space. The bank's internal audit must be in accordance with its own characteristics to establish and improve internal audit and audit organizations with professional quality and good work ethics audit staff, the audit subject to consolidation.
Visible, auditing agencies and finance departments shall be subjected to the same parent organization's leadership; the audit department and the discipline inspection and supervision departments clear division of responsibilities, the audit department and the discipline inspection and supervision departments separately to each play different aspects of institutions for oversight functions; financial responsible person shall serve the person in charge of internal audit organization.
Internal audit is necessary to strengthen the banking sector, we must clearly see the internal audit process of development in the bank's real value. Therefore, we should actively seek to strengthen the practice of the bank's internal audit strategies and methods to make it better to serve the bank's financial management, the bank's economic and social objectives are able to smooth implementation. (Author: Baihe County, Shaanxi Rural Commercial Bank Co., Ltd.)
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