I 摘要 随着国际国内经济形势的不断变化，银行业要面临的风险持续攀升，对银行 的风险管理及内部控制提出了更高的要求。尤其是对于农发行这样的农业政策性 金融行业而言，风险识别水平有限，又兼之现在的风险较为隐蔽，难以识别，急 需更加有效的风险识别和控制内部手段，这也是农发行成立内部审计局的基础。 但是，近年来，农发行的不良贷款率还是处于一个持续上升的阶段，说明农发行 现行的内部审计体系的效用并没有能够得到充分的发挥。 本文通过分析农发行现行的内部审计体系，对农发行内部审计体系的概况、 人员构成、审计流程和农发行现行风险管理制度等进行了研究，识别出农发行内 部审计体系存在的问题以及问题的成因，进而通过对行业内较为领先的银行内部 审计体系进行了研究，分析了工商银行内部审计体系的概况、人员架构、审计技 术等因素，得出了针对农发行内部审计体系进一步完善的改进建议，建议农发行 从制度、人员架构、创新能力、内部审计质量评价等方面对现有内部审计体系进 行改进。希冀能够在进一步完善农发行内部审计体系的基础上，提高农发行内部 审计业务水平，帮助农发行更好的识别和防控风险，也希望内部审计能在农发行 系统内发挥更重要的作用。 关键词：内部审计；农业政策性金融；内部审计体系Abstract II Abstract With the continuous change of international and domestic economic situation, The risks facing the banking sector continue to rise. It puts forward higher requirements for risk management and internal control of banks. Especially for the agricultural policy-oriented financial industry such as the Agricultural Development Bank, The level of risk identification of ADB is limited, and it is difficult to find out the risk and identify it effectively. There is an urgent need for more effective internal means of risk identification and control, which is also the basis for the establishment of the Internal Audit Bureau of Agricultural Development Bank. However, in recent years, the non-performing loan rate of the Agricultural Development Bank (ADB) is still in a rising stage, which shows that the effectiveness of the current internal audit system of ADB has not been fully developed. By analyzing the current internal audit system of ADB, this paper studies the general situation, personnel composition, audit process and current risk management system of ADB's internal audit system. Identify the problems and causes of the internal audit system of Agricultural Development Bank, and then study the leading internal audit system of banks in the industry. This paper analyses the general situation, personnel structure, audit technology and other factors of the internal audit system of ICBC, and puts forward some suggestions for further improvement of the internal audit system of the Agricultural Development Bank. It is suggested that the Agricultural Development Bank should improve the existing internal audit system from the aspects of system, personnel structure, innovation ability and internal audit quality evaluation. On the basis of further improving the internal audit system of the Agricultural Development Bank, this paper hopes to improve the internal audit level of the Agricultural Development Bank, help it better identify and control risks, and hope that internal audit can play a more important role in the Agricultural Development Bank system.Abstract III Key words :internal auditing; Agricultural Policy Bank; Internal Audit System目录 IV 目 录 摘要.........................................................................................................I ABSTRACT....................................................................................................II 第一章 绪论...............................................................................................1 第一节 研究背景和研究意义...............................................................................1 一、研究背景.......................................................................................................................1 二、研究意义............................................................................................................................2 第二节 研究目标和研究内容...............................................................................3 一、研究目标.......................................................................................................................3 二、研究内容.......................................................................................................................3 第三节 研究思路和研究方法...............................................................................4 一、研究思路.......................................................................................................................4 二、研究方法.......................................................................................................................5 三、研究的预期创新...........................................................................................................5 第二章 文献综述与理论基础 ..................................................................7 第一节 国内外学者主要研究成果及文献综述...................................................7 一、国外学者主要的研究成果及文献综述.......................................................................7 二、国内学者主要的研究成果及文献综述.......................................................................8 三、研究状况评价...............................................................................................................9 第二节 相关概念的界定.....................................................................................10 一、内部审计的概念.........................................................................................................10 二、农业政策性银行的概念.............................................................................................11 第三节 理论基础.................................................................................................12 一、内部审计相关理论.....................................................................................................12 二、农业政策性金融相关理论.........................................................................................16 第三章 中国农业发展银行内部审计现状............................................18目录 V 第一节 中国农业发展银行概况.........................................................................18 一、中国农业发展银行组织结构.....................................................................................18 二、中国农业发展银行主要经营范围.............................................................................20 三、中国农业发展银行风险管理制度.............................................................................21 四、中国农业发展银行近几年经营指标.........................................................................22 第二节 中国农业发展银行内部审计制度现状.................................................24 一、中国农业发展银行内部审计体系概况及目标.........................................................24 二、内部审计体系组织架构.............................................................................................25 三、内部审计机构人员构成.............................................................................................26 四、内部审计机构业务流程.............................................................................................26 五、内部审计技术手段及方法.........................................................................................27 第三节 中国农业发展银行内部审计取得的成绩.............................................28 一、建立了层级相对丰富的内部审计体系.....................................................................28 二、加强了业务流程的规范化管理.................................................................................28 第四节 中国农业发展银行内部审计存在的主要问题和原因分析.................29 一、中国农业发展银行内部审计存在的问题.................................................................29 二、中国农业发展银行内部审计存在问题的原因分析.................................................33 第四章 中国工商银行内部审计体系