Papers Category:Accounting And Auditing Papers
- Audit Papers
Post Time:2013-6-5 5:32:00
Abstract: In the contemporary market-oriented economy, the bank's internal audit work in the banking financial audit more widely, the role has become increasingly prominent, therefore, in-depth analysis and discussion of the audit in the bank's financial audit in the application, to understand the general idea of the bank's internal audit, the main content and focus fully grasp the current bank financial audit audit work should be noted that the issue of further improve and perfect the bank's audit mechanism to upgrade the level of bank audit work, has a very important practical significance.
Keywords: auditing, banking, finance, audit
With the rapid development of the market economy and the banking industry continues to progress, China's banking sector auditing mechanisms developed more mature, in the bank's financial audit of the status and role has become increasingly prominent. However, in the rest of the world National Bank of the comparison process audit, we found that China's banking internal audit of the financial audit of the audit concept, work efficiency, work methods and other aspects of the audit value meaning there is a very obvious difference. Therefore, a careful analysis and discussion In our current audit of banks' financial audit in the application, and to further improve and perfect our banking sector auditing mechanism is very necessary.
(2) on the bank's financial audit of the audit work-related Issues
2.1 The general idea bank audit
As we all know, during the audit of the bank's financial audit process, be sure to follow some of the work of thinking, basically consists of the following three aspects: First, assess and predict the bank's internal controls, its reliability to make a scientific and objective judgment, and secondly, testing business project loan types, balances and revenues. This type of test is usually take a sample survey methodology, rather universal significance selecting samples for testing, and the test content will tend to have a certain degree of uncertainty, because of the nature of bank loans species, audit methods differ, the third, the authenticity of the audit loans mainly check the flow of loan funds, use and allocation, carefully collated and analyzed bank loan ledger and contract records to determine whether the loan is real.
2.2 The main contents of the audit of banks
Bank financial audit on the current audit, the banks audit includes the following sections main elements: First, check to pay all types of funds banks, as well as interest income recorded case, and secondly, check the value of credit assets, authenticity and reliability, and the third, reconciling bank statements relating to various types of financial data and claims, compliance with legal and regulatory requirements, is complete, true and reliable.
2.3 Bank audit's focus
In the bank's financial audit audit process, particular attention should focus on the following aspects: First, during the audit, auditors should pay particular attention to recurring Borrower and its associated borrowers, and secondly, the loss should pay particular attention Loan amount of funds, and the related reasons for the formation of responsibility, third, serious bad credit audit, analyze and determine the exact number of such credit, belongs levels, the proportion of occupied and potential risks and hazards.
3 bank financial audit conducted audit work should be noted that the problem
3.1 has gradually shifted from the traditional to the modern audit into audit
The concept of constantly updated, is to promote the continuous development of bank audit inexhaustible motive force in the current bank audit, the traditional audit approach is the compliance audit, such audit may not bring a greater impact on financial risk will not cause huge economic losses, but because only limited operational level auditing and increasingly unable to meet the development requirements of modern banking, while so-called management audit, bank audit is the main trend of the future, contains the basic management of the bank's financial decision-making behavior audits and management audits both areas and therefore has gradually shifted from compliance audits to management audit transformation, is the future of banking financial audit audit work endeavors. Links to free download http://www . hi138.com 3.2 times innovative audit methodology
According to the bank's business development status and characteristics of the times and should be constantly innovative audit methodology to adapt to the requirements of the development on the one hand, a variety of banking-site audit approach will be incorporated into routine audit were to go. Called refers to a non-site audit using the aid of computer software professional audit commenced business data in the database audit, in order to achieve all kinds of banking business data processing electronics.-site audit of the audit approach has the advantage of expanding the audit data Complete source to improve the efficiency of the audit, and to a certain extent, reduce the cost of the audit on the other hand, the bank's internal financial audit team should be particular emphasis on the audit approach adopted so-called team audit refers to the audit of a business process, from the planning and development of the audit program to audit the implementation and conduct post-audit summary of all get rid of the behavior of individual audits, the use of team-based audit approach. Such collective nature of the audit approach, you can maximize the public ingenuity to circumvent the limitations of the individual conduct of the audit and inefficiencies brought better able to find a breakthrough in the audit work, help find and solve problems, and constructive suggestions and measures.
3.3 sound bank audit system, standardize bank audit process
Robust audit system and standardize audit procedures is to ensure that the bank's financial audit necessary condition for the smooth progress of the audit, therefore, banks should strengthen the audit system, to further standardize and improve the basic audit procedures on the one hand, to establish and improve the bank's financial audit-related systems, a clear responsibility and risk on the other hand, bank audit work from the actual situation, efforts to establish a complete and efficient auditing basic operational processes, from the audit program planning, implementation to release audit opinion, decision or reminders, the prescribed time limit for the implementation, verification, in order to enhance the efficiency of bank audits, scientific and effective.
3.4 Audit personnel to further strengthen the bank building
Banks in order to establish a high quality business, work ability, ideas, new audit personnel, be sure to start work from the following aspects: First, banks should increase their audit personnel construction efforts, and effectively in human and material resources , financial, etc. to provide proper protection, and secondly, establish and improve the bank's internal audit mechanism, establish appropriate incentive system to find ways to improve audit staff discipline and professional ethics, and the third, to strengthen the education and training of audit staff , focus on learning and self-learning combined with out internal study tour to learn from each combination to ensure auditors audit knowledge and work to update the concept, and finally, to further strict bank auditors job requirements, determine the rights and obligations of non- qualified audit staff should be promptly treated or repaying, the bank's internal audit personnel to ensure the overall quality.
Through the above analysis and discussion, the audit of banks' financial audit is an important bank in the daily management of the work content, therefore, must examine and audit the bank effectively grasp the application of the financial audit, to understand the general idea of bank audit, the main content and focus, serious understanding of the current banking financial audit audit work should be noted that the issue, in order to audit the way for banks to innovate, and comprehensively improve the level of bank audits, thereby enhancing the ability to cope with international competition. (Author: Shaanxi Shirakawa County Rural Commercial Bank Co., Ltd.
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