构建以价值创造为导向的商业银行内部审计体系的初步设想

The Construction of the Value Creation-oriented Internal Audit of Commercial Banks

商业银行内部审计的重点和主要目的应随商业银行发展战略及商业银行经营管理模式的转换而转换。本文从落实商业银行可持续发展战略及保障商业银行内部治理目标实现等角度出发,提出未来我国商业银行内部审计的重点应是商业银行及其分支机构的价值创造力,内部审计的目的也在于促进商业银行及其分支机构不断提升自身的价值创造力。本文建议借鉴融合国际上计量价值创造力的主要方法,构建以价值创造为导向的涵盖财务、风险管理、客户、内部流程及员工学习成长等五个方面审计维度的商业银行内部审计体系。本文还就各审计维度的评价指标进行设计,并建议采用熵值赋权法进行指标赋权。

The key point and main purpose of the internal audit of commercial banks should vary with the development strategies and operation and management model of commercial banks. Aiming at implementing sustainable development strategies and achieving the objective of internal governance, this paper proposes that future internal audit of commercial banks should focus on the creativity of value of commercial banks and their branches. Meanwhile, this paper suggests drawing lessons from the main methods of the international evaluation methods of the creativity of value to construct the value creation-oriented commercial bank internal audit system that should include the following five dimensions of audit： financial affairs, risk management, customer, internal processes and staff learning and growth. The paper also designs corresponding specific evaluation index system and suggests using Entropy Assigning Method to do index weighting.