商业银行中间业务风险审计研究.doc

题目：商业银行中间业务风险审计研究 商业银行中间业务风睑审计研究 ［ ］开展风险审计是商业银行实现中间业务经营FI标的迫切要求，也是强化银行内部控 制的客观需要，更是防范和化解风险的必然选择。木文先介绍了鬧内外商业银行中间业务发 展现状和种类，进而对经营中间业务过程中出现的风险类型与特点进行分析，阐述了风险帘 计在商业银行屮间业务屮应用的必要性。继而从屮间业务风险审计的实施程序进行分析，进 一步探讨实施风险审计时应注意的一些问题，最后提出完善中问业务风险审计的建议。 ［关键字］中间业务风险审计实施程序 The Research of Risk-based Auditing in Intermediate Business of Commercial Banks [Abstract] Developing the audit risk is an urgent requirement for commercial banks to realize management target of intermediary business. IVs an objective requirement of strengthening the internal control in banks and inevitable choice of prevention and defense as well. This article at first introduces domestic and overseas intermediary business status and species of commercial banks，and then analyses the risk types and features of process in operating the intermediate business. Finally it expounds the significance of risk-based auditing to be applied in intermediary business of commercial banks. Further more， it gives analysis of the application process about risk-based auditing in intermediary business and some suggestions about carrying out risk-based auditing which should be paid enough attention to. In the end, it gives forward advices in improving the risk-based auditing in intermediate business. [Key word] intermediate business risk-based auditing implementation procedures TOC \o 1-5 \h \z HYPERLINK \l bookmark1 \o Current Document \h 弓 I s 1 HYPERLINK \l bookmark2 \o Current Document \h 一、 商业银行屮间业务风险审计概述 2 HYPERLINK \l bookmark3 \o Current Document \h （一） 商业银行中间业务的发展现状 2 HYPERLINK \l bookmark4 \o Current Document \h （二） 商业银行中间业务风险的类型与特点 3 HYPERLINK \l bookmark5 \o Current Document \h 1、 商业银行屮间业务风险类型 3 HYPERLINK \l bookmark6 \o Current Document \h 2、 商业银行中问业务风险特点 5 HYPERLINK \l bookmark7 \o Current Document \h 3、 商业银行屮间业务风险审计的概念及必要性 5 HYPERLINK \l bookmark8 \o Current Document \h 二、 商业银行中间业务风险的实施程序探讨 7 HYPERLINK \l bookmark9 \o Current Document \h （一） 内外部环境分析 7 HYPERLINK \l bookmark10 \o Current Document \h （二） 风险识别 7