随着“互联网+经济”的迅速发展和供需关系的结构变化，作为融资体系的商 业银行在社会经济发展中扮演的角色地位越来越重要。一些成立较晚的商业银行的 许多系统还不是特别成熟，只有通过不断完善内部控制和公司治理，加强内部财务 管理及风险防范，才能有效识别和规避内外部风险因素，确保银行健康、规范运营， 实现发展目标。内部审计是一种独立、客观的确认和咨询活动，它通过运用系统、 规范的方法，审查和评价组织的业务活动、内部控制和风险管理的适当性和有效性， 以促进组织完善治理、增加价值和实现目标。风险管理审计作为内部审计的一项重 要内容,它通过对风险管理组织架构、运行机制和风险管理效果的独立审查评价，查 找风险管理存在的问题，提出改进风险管理的对策建议，有利于优化风险管理机制， 提高风险管理水平，促进发展目标实现。因此，邮政储蓄银行必须高度重视风险管 理审计，改进加强风险管理审计工作，建立健全以风险管理审计为重点的内部审计 工作规划，进一步提高风险管理审计水平，以推进增强邮政储蓄银行的风险管理能 力和风险应对能力。 本文综合运用文献法、案例分析法等方法，对邮政储蓄银行风险管理审计进行 了研究。首先，在阐述了研究背景、意义及方法的基础上，对于风险管理和内部审 计的核心概念进行界定，并进一步分析了风险管理与内部审计的关系。其次，以 A 邮政储蓄银行及其风险管理审计为例，对当前邮储银行风险管理现状和内部审计状 况进行了考量。再次，分析了风险管理审计在 A 邮储银行风险管理过程中的运用及 存在的问题，包括内部审计定位不明确，财务审计仍然占主导地位；风险管理内部 审计方式不恰当，较多采取事后审计；风险管理内部审计手段陈旧，内部审计广度 欠缺等。并探讨了导致这些问题产生的具体原因：风险管理内部审计意识不强，内 部控制管理与经营发展不同步；风险管理内部审计重点把握不准，审计方式方法亟 待改进；内部审计人员业务素质与技术资源配备及风险管理审计要求不相适应等。 最后，分别从优化风险管理内部审计组织模式；明确风险管理内部审计目标范围， 拓宽与延伸内部审计领域；改进风险管理内部审计作业方式；完善风险管理内部审 计保障机制四个方面，对改进 A 邮储银行风险管理审计工作、提出了对策，以期为 进一步提高商业银行风险管理审计水平做出贡献。 关键词：风险管理；内部审计；邮政储蓄银行I ABSTRACT With the rapid development of the Internet + economy and the structural changes in the supply-demand relationship, the role of commercial banks as a financing system in social and economic development has become increasingly important. Some of the commercial banks that were established late are not particularly mature. Only through continuous improvement of internal controls and corporate governance, internal financial management and risk prevention can they effectively avoid the internal and external risks of bank and ensure the health and standard operation of the bank and achieve development goals. Internal auditing is an independent, objective confirming and consulting activity, it involves the use of system, standardization of methods, review and evaluate the organization's business activities, adequacy and effectiveness of internal control and risk management, to promote good governance, increase value and achieve their goals. Risk management audit as an important content of the internal audit activity, it through to the risk management organizational structure, operational mechanism and effect of the independent review risk management evaluation, find the problems of risk management, put forward countermeasures and Suggestions for the improvement of risk management, and is beneficial to optimize risk management mechanism, improve the level of risk management, promote the development goals. As a result, the postal savings bank must attach great importance to risk management audit, improve the strengthening risk management audit work, establish a sound, with emphasis on the risk management audit, internal audit plan, further improve the level of risk management audit, in order to promote the increase of capability of risk management of postal savings bank and risk response capacity. This article comprehensively uses the literature method, case analysis method and other research methods to study the postal savings bank's audit of risk management. First, focusing on audit of risk management, based on a comprehensive explanation of the concepts related to internal audit and risk management, the relationship between risk management and internal audit is analyzed. Secondly, with the background of A postal savings bank and its audit of risk management, the status of current risk management of postal banks and the status of internal auditing are described. Thirdly, it analyzes the application of risk management audit in the risk management process of A-Post Bank, including the unclear positioning of auditing, financial auditing still dominates, and theII internal audit approach of risk management is not appropriate. Auditing; risk management auditing methods are outdated, and internal audit coverage is lacking. The specific causes of these problems were discussed: Internal auditing awareness of risk management is not strong, internal control management and business development are not synchronized; internal audit of risk management is inaccurate; audit methods and methods need to be improved; internal auditors' professional quality and technology Resource allocation and risk management audit requirements are not suitable. Finally, from the perspective of optimizing the risk management internal audit organization model, clarifying the internal scope of risk management internal audit objectives, broadening and extending the scope of internal audit; improving the internal audit operating methods of risk management; and improving the internal audit protection mechanism of risk management. To improve the risk management audit of A postal savings bank and put forward the countermeasures, in order to further improve the risk management auditing level of commercial Banks. Key words: Risk Management; Internal Audit; Postal Savings Bank1 目 录 第一章 绪论............................................................................................1 第一节 研究背景与意义....................................................................................1 一、研究背景.................................................................................................1 二、研究意义.................................................................................................2 第二节 文献综述................................................................................................3 一、国外文献综述.........................................................................................3 二、国内文献综述.........................................................................................4 第三节 研究方法与内容....................................................................................6 一、研究方法.................................................................................................6 二、研究内容.................................................................................................6 第四节 创新与不足............................................................................................7 一、创新点.....................................................................................................7 二、不足之处.................................................................................................7 第二章 相关概念与理论基础................................................................8 第一节 相关概念................................................................................................8 一、风险与风险管理.....................................................................................8 二、审计与内部审计.....................................................................................9 三、风险管理审计.......................................................................................10 第二节 理论基础..............................................................................................11 一、风险管理理论.......................................................................................11 二、内部审计理论.......................................................................................12 第三章 A 邮政储蓄银行风险管理、内部审计现状..........................13 第一节 A 邮政储蓄银行概况..........................................................................13 一、领导体制及组织架构...........................................................................13 二、业务范围及经营情况...........................................................................142 三、人力资源政策与组织文化................................................................... 16 第二节 A 邮政储蓄银行风险管理情况.......................................................... 17 一、风险管理组织建设............................................................................... 17 二、风险管理运行机制............................................................................... 17 第三节 A 邮政储蓄银行内部审计情况.......................................................... 18 一、内部审计机构设置............................................................................... 18 二、内部审计业务工作............................................................................... 19 第四章 A 邮政储蓄银行风险管理审计中存在的问题及原因分析..20 第一节 A 邮政储蓄银行风险管理审计存在的主要问题.............................. 20 一、内部审计定位不明确财务审计仍然占主导地位............................... 20 二、风险管理审计方式不恰较多采取事后审计....................................... 20 三、风险管理审计手段落后审计范围有待拓展....................................... 21 第二节 A 邮政储蓄银行风险管理审计存在问题的原因分析...................... 21 一、风险管理审计意识不强内部控制管理与经营发展不同步............... 21 二、风险管理审计重点把握不准审计方式方法亟待改进....................... 22 三、内部审计人员业务素养不高与风险管理审计要求不适应............... 22 第五章 A 邮政储蓄银行风险管理审计改进建议..............................24 第一节 明确风险管理审计目标范围和领域.................................................. 24 一、明确风险管理审计目标任务............................................................... 24 二、确定风险管理审计范围内容............................................................... 24 三、拓宽与延伸内部审计领域................................................................... 25 第二节 优化风险管理审计组织模式.............................................................. 24 一、建立适应风险管理审计的体制........................................................... 25 二、配备适合风险管理审计的专业队伍................................................... 26 第三节 改革风险管理审计作业方式.............................................................. 26 一、制定规范的风险管理审计程序........................................................... 26 二、创新先进的风险管理审计方法........................................................... 28 三、构建适时的风险管理审计报告机制................................................... 28 第四节 完善风险管理审计保障机制.............................................................. 283 一、强化内部审计信息化平台建设...........................................................28 二、建立健全风险管理审计规范...............................................................29 第六章 结论..........................................................................................31