Abstract: The audit work done, banks can achieve steady economic and social benefits of the target.
Papers Category:Accounting And Auditing Papers
- Audit Papers
Post Time:2013-6-3 20:05:00
Accordingly, in the implementation of the bank's internal audit work to enhance the quality of financial management bank is a bank seeking a reliable guarantee for long-term development, this paper discusses the strengthening banks' internal practical significance of the audit work, 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, auditing, financial management, strategic
1. The bank's internal audit work in space Internal auditing is compacted solid bank's financial management infrastructure pillar.
Strengthen the banking audit work 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 goals, expected 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 so that inevitably lead to its own lack of professional quality, more accounting professional ethics and even decay landslide buried a hazard can not be ignored, and once the bank's internal audit have been implemented, it will inevitably requires accounting staff professionalism and ethics to achieve a certain level and height, is bound to urge them to strengthen their professional knowledge, obtain the appropriate accreditation, but will enhance the importance of personal ethics in order to accommodate 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, another, so that the public should have banking staff lost the trust 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 lawlessness banking for banks development of the industry to open up a space for a more pure, and promote the healthy and orderly development of the banking sector, but also help establish the image of foreign banks.
1.3 to strengthen the bank's internal audit helps to actively and timely with good government audit work
Government Auditing is very commonly used audit approach, however, in essence, it is an external audit, sometimes by artificial means to circumvent And if the banking internal strengthening of internal audit, 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 some business, so you can better work with the internal audit government audit, external audit to make up for the shortcomings, so that the two audits working 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, so 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, so the bank's internal audit system should be implemented in the internal corporate culture, it has a certain height, in the bank development process to play out the role of overarching guidance so that 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 practical work , the 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. posted on 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, but also requires auditors to have some communication, management, organizational skills, etc. Therefore, the current economic development situation, the bank's internal audit staff to have a more comprehensive knowledge base to successfully cope with the financial management of various problems, ensure that the audit work quality and standards.
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, it should organize regular internal audit staff watch related corruption education films, vigilant they must be clean self-discipline, working to establish their own sense of responsibility, sense of fairness.
2.3 calls for internal audit legal system perfect for the bank's financial management the green light
Currently, the national authorities shall, in accordance << >> and << to audit internal audit 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, modeled establish more suited to its own financial management rules and regulations, 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 Dual protection in full swing to make 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 work is always linked with the legal responsibility, in violation 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. Accordingly, scientific and effective methods of work to the internal audit said it is very necessary and important in practical work, the auditor must be adhering to the "scientific good way is to improve the efficiency of shortcut" concept at work good groping and lessons learned in the use of scientific methods of work after , tend to be more effective. Moreover, banks at the management level can establish communication mechanisms to encourage employees in a timely manner and leadership communication, the audit process problems and timely reporting to the leadership, to achieve timely and properly addressed and only the service and supervision organic integration together to make internal audit more effectively reflect their own value -! >
2.5 Scientific set the internal audit system, 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 for the independence of the internal audit of the greatest features. Therefore, it is the internal audit effectively play a supervisory role 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 division of responsibilities clear, the audit department and the discipline inspection and supervision departments separately to each play institutions for different aspects of the 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 that the development of internal audit in the bank in the process of practical value, so we should be in the practice of actively seeking to strengthen 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: Shaanxi Baihe County Rural Commercial Bank Co., Ltd.
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