互联网金融风险的审计治理研究

Research on Audit Governance of Internet Financial Risks

互联网金融将金融活动与网络技术有机结合,推动着金融体系的深入变革。信息技术的发展以及互联网金融业务过程复杂且不透明,使得互联网金融风险具有明显的“蝴蝶效应”,风险因素通过一系列风险扩张机制,不断累积加强。而传统的分散监管模式已无法进行有效治理,多元主体协同治理是必然选择。审计嵌入到审慎监管中,在风险监视、风险自稳、风险防御的防范闭环下,建立对互联网金融风险测度的审计监测体系,形成以风险导向为核心的内部控制体系,在微观审慎监管中结合社会审计检测并披露,在宏观审慎监管中嵌入政府审计治理,对互联网金融风险形成长效治理机制。

Internet finance organically combines financial activities with network technology,and promotes in-depth changes in the financial system.The development of information technology and the complex and opaque business process of Internet finance make Internet financial risks have an obvious"butterfly effect",and risk factors are continuously accumulated and strengthened through a series of risk expansion mechanisms.The traditional decentralized supervision model has been unable to carry out effective governance,and multi-subject collaborative governance is an inevitable choice.Audit is embedded in prudential supervision.With the closed-loop prevention of risk monitoring,risk self-stabilization and risk defense,an audit monitoring system for Internet financial risk measurement is established to form an internal control system with risk orientation as the core.In micro-prudential supervision,combined with social audit detection and disclosure,government audit governance is embedded in macro prudential supervision to form a long-term governance mechanism for Internet financial risk.