I 摘要 伴随政策调整以及经营环境的变化，我国经济运行面临的下行压力逐渐增大，导 致经济增长速度不断放缓，金融风险也在不断增加，然而金融业的稳健经营和健康发 展对我国的经济发展起着至关重要的推动作用，所以防范和化解金融风险是一项急需 完成的工作目标，也是金融工作的重要任务，内部审计作为银行经营的第三道防线， 在防范和化解金融风险方面发挥着重要作用。 传统内部审计以事后监督为主，针对存在的问题实施检查，审计重点也是简单的 违规操作行为，而风险导向内部审计要求审计在发挥监督稽核作用的同时，关注企业 面临的风险，充分了解企业的风险管理过程，引导企业把风险的识别、评估和应对放 到更加突出的位置，帮助银行发现问题、落实责任、整改问题，快速采取措施防范风 险和应对风险，从而有效规避风险、降低损失、加强管理，提高风险抵御能力，保障 银行稳健经营和健康发展。 本文以TCNS银行为研究对象，结合风险导向内部审计的相关理论，分析TCNS 银行的内部审计现状和内部审计过程中存在的问题，问题主要集中在非现场审计项目 实施较少、审计质量有待提高、审计人员素质参差不齐、审计效能转化有待提高等方 面，分析其原因主要是TCNS银行的管理层对内部审计不够重视、审计缺乏独立性、 过度依赖传统审计、审计技术不先进等。为有效解决这些问题，建议构建TCNS银行 风险导向内部审计体系，具体实施措施是建立抽样数据库、构建风险评估模型、充分 利用非现场模型数据、加强部门之间的沟通与配合、高效利用审计信息系统，帮助 TCNS银行实现以下三个目标：完善审计职能，构建以风险为导向的审计文化；提高 人员审计能力，培养能胜任多项目的业务能手；创新审计模式，有效规避风险，从而 为TCNS银行的稳健经营和健康发展提供保障，也为我国风险导向内部审计理论的发 展提供实践依据。 关键词：TCNS银行；内部审计；风险导向；审计体系 山东理工大学硕士学位论文 ABSTRACT II ABSTRACT With the change of policy adjustment and business environment, the downward pressure of China's economic operation is gradually increasing, which leads to the slowing down of economic growth and the increasing of financial risks. However, the steady operation and healthy development of the financial industry play an important role in promoting China's economic development, so it is an urgent task to prevent and resolve financial risks As the third line of defense for bank operation, internal audit plays an important role in preventing and resolving financial risks. The traditional internal audit focuses on post supervision, and checks the existing problems. The key point of audit is also simple illegal operation. While risk oriented internal audit requires audit to play the role of supervision and audit, pay attention to the risks faced by enterprises, fully understand the risk management process of enterprises, and guide enterprises to put the identification, assessment and response of risks in a more prominent position In order to effectively avoid risks, reduce losses, strengthen management, improve risk resistance, and ensure the sound operation and healthy development of the bank, we should help the bank to find problems, implement responsibilities and rectify problems, and take measures to prevent and respond to risks quickly. This paper takes TCNs bank as the research object, combined with the relevant theory of risk-based internal audit, analyzes the current situation of TCNs bank's internal audit and the existing problems in the process of internal audit. The problems mainly focus on the implementation of less off-site audit projects, the audit quality to be improved, the quality of auditors to be uneven, and the audit efficiency to be improved. The main reasons are TC The management of NS bank doesn't pay enough attention to the internal audit, the audit lacks independence, excessively relies on the traditional audit, and the audit technology is not advanced. In order to effectively solve these problems, it is suggested to build a risk oriented internal audit system of TCNs bank. The specific implementation measures are to establish a sampling database, build a risk assessment model, make full use of the off-site model data, strengthen the communication and cooperation between departments, and make efficient use of the audit information system, so as to help TCNs bank achieve the following three goals: improve the audit function and build a risk-based internal audit system In order to guarantee the steady operation and healthy development of TCNs bank, it also provides practical basis for the development of risk oriented internal 山东理工大学硕士学位论文 ABSTRACT III audit theory in China. Key words: TCNS bank；Internal auditing；Risk orientation；Audit system 山东理工大学硕士学位论文 目录 IV 目 录 摘要 ..................................................................................................................................... I ABSTRACT ............................................................................................................................... II 目 录 .................................................................................................................................. IV 第一章 引 言 .....................................................................................................................1 1.1 研究背景 .......................................................................................................................1 1.2 研究意义 .......................................................................................................................1 1.2.1理论意义 ................................................................................................................. 1 1.2.2实践意义 ................................................................................................................. 2 1.3 文献综述 .......................................................................................................................2 1.3.1内部审计的概念以及传统内部审计的弊端 .............................................................. 2 1.3.2风险导向内部审计的产生与作用 ............................................................................ 3 1.3.3风险导向内部审计的实施难题及解决措施 .............................................................. 4 1.4 研究方法与研究内容 ..................................................................................................6 1.4.1研究方法 ................................................................................................................. 6 1.4.2研究内容 ................................................................................................................. 6 第二章 风险导向审计理论 ......................................................................................................9 2.1 风险导向审计概述 ......................................................................................................9 2.1.1风险导向审计的定义............................................................................................... 9 2.1.2风险导向审计的产生............................................................................................... 9 2.1.3风险导向审计与传统审计的区别 ............................................................................ 9 2.2 风险导向审计的发展 ............................................................................................... 10 2.2.1传统风险导向审计 ................................................................................................ 10 2.2.2现代风险导向审计 ................................................................................................ 10 2.3 风险导向审计的理论基础 ........................................................................................11 2.3.1受托责任理论........................................................................................................ 11 2.3.2全面风险管理理论 ................................................................................................ 11 2.3.3系统管理理论........................................................................................................ 12 第三章 TCNS银行内部审计体系........................................................................................ 13 3.1 TCNS银行基本情况介绍.........