摘 要：现代风险导向内部审计在我国的应用起步晚、发展快，在理论与实务方面尚有缺 陷。因此，本文以商业银行为独特视角，对现代风险导向内部审计这一新理念进行剖析和 研讨。本篇采用对比、案例剖析等手法，首先从理论层面阐述现代风险导向内部审计的内 涵、并与传统的内部审计和外部审计进行对比；接着从实务角度分析现代风险导向内部审 计我国商业银行实施的必然性与可行性、及目前现状和原因；然后探讨工商银行现代风险 导向内部审计的创新措施；最后，结合理论与实例，就现代风险导向内部审计的应用现状 及原因提出一些优化建议，旨在降低风险、提高审计效率，给国内其他商业银行的内部审 计提供指导。90723

毕业论文关 键 词：商业银行，传统内部审计，现代风险导向内部审计

Abstract: Modern risk-oriented internal audit in China's application started late, fast development, some flaws in theory and practice。 Therefore, this article analyzes and  discusses the modern risk-oriented internal audit through the unique perspective  of  commercial banks。 This article use the methods such as comparison, case analysis, fist of all, it analyzes the connotation of modern risk-oriented internal audit from the theoretical level,  and compares it with the traditional internal audit and external audit。 Then, it analyzes the necessity and feasibility, the present situation and the reason for the implementation of modern risk-oriented internal audit in China's commercial banks from the practical point of view。 After that, it research the innovation measures of ICBC's modern risk-oriented internal audit。 Finally, combining with the theory and examples, the author puts forward some suggestions on the current situation and reasons of the application of modern risk-oriented internal audit。 It aims to reduce risk and improve audit efficiency, and provide guidance to internal audit of other domestic commercial banks。

Keyword:  commercial banks, traditional internal audit, modern risk-oriented internal audit

目 录

1 引言 3

1。1 研究背景 3

1。2 研究意义 3

2 现代风险导向内部审计的相关概述 3

2。1 现代风险导向内部审计的内涵 3

2。2 传统内部审计与现代风险导向内部审计的对比 4

2。3 外部审计与现代风险导向内部审计的对比 5

3 我国商业银行现代风险导向内部审计的运用分析 6

3。1 我国商业银行现代风险导向内部审计的必然性与可行性 6

3。2 我国商业银行现代风险导向内部审计的现状及原因 8

4 我国商业银行现代风险导向内部审计的优化-基于工商银行的案例 9

4。1 工商银行现代风险导向内部审计的运用 9

4。2 我国商业银行现代风险导向内部审计的优化