China's Commercial Banks To Value-added Internal Auditing Systems Research

The research and contentThe thesis combines theory and practice all through, based on the guideline by The Institute of Internal Auditor (IIA) and the related principle of the the Basel capital Accord, .It carries out research based on the development of the definition of inner auditing, combining with the inner auditing practice of China's commercial banks.Starting with the development of the definition of the inner auditing, the thesis introduces the evolvement of the concept of inner auditing and analyze the essence and characteristics of the accumulating-type inner auditing and the background on which it appears. Then based on the guideline by IIA and the related principle of the the Basel capital Accord, it analyzes the accumulating approaches of the inner auditing in the aspects of corporation operation ,inner control and risk management of commercial banks.Then it analyzes the differences between the inner auditing of China's commercial banks and that of the western commercial banks.Based on this guideline, the thesis discuss the problem in 4 chapters.Chapter one is the foundation of the thesis. Starting with the latest definition of inner auditing issued by IIA in 1999, itextends the inner auditing to the aspects of risk management ,inner control and corporate governance so as to push it to a new stage. Finally it analyzes the background, essence and characteristics of value-accumulating type inner auditing.Chapter two discusses the ways for value accumulating in the commercial banks. It is the key constituent of the thesis. Based on the analysis in chapter one, it further analyzes the accumulating ways from the angle of reference and guarantee in the aspects of risk management ,inner control and corporate governance of commercial...