银行营业网点非现场风险审计初探

由于商业银行基层营业网点面广点多,在实施内部审计中往往会顾此失彼,难以全控并掌握重点,而实践证明稍有疏漏就会放过风险。如何量化评估基层营业网点的风险,确定风险特征明显的机构,在审计实践中始终是一个难点。本文着重探讨在人员、时间均很紧张的情况下,通过利用审计工具和数据模型,围绕合规、安全、效益主旨选取考查要素,在到达审计现场之前用概率反映出风险情况,非现场量化评估基层营业网点会计业务风险状况。

Because of the widely spread banking offices which were great in number, we could not consider all the aspects during the internal auditing and could not control the point. The risks would easily be ignored. How to evaluate the risk in banking offices and recognize the institutions with significant feature of risks, there has been always a difficulty in audit practice. This paper took the point in discussing with the audit tools and data models under the condition of limited time and workers. It was suggested that we could use the probability reflect the risk conditions before we arrived at the audit fieldwork, and with the quantization and evaluation of account risk condition of banking offices.