Construction Bank Economic Responsibility Audit Evaluation Index System And Application

Since 1990s, world-wide bank crises have occurred frequently. In the refor mation of state banks some cases are explored. People realize that the operation al risk of commercial banks has become junior to credit risk. Its particular inner ence indicates that main operational risks are caused factitiously, especially princ ipal-agent risk. The most serious is "insider control" under the multiple principal -agent relation chain of the bank's managing level.Restraining "insider control" is one of the aims of improving corporate gov ernance mechanism of state banks. People pay more attention to the internal aud it as a part of corporate governance structure. Accountability auditing to the lea ders of branch banks becomes a significant way of avoiding principal-agent risk. How to make accountability auditing works effectively, and improve both its ef ficiency and quality is now the urgent topic facing to commercial banks.To meet the objective demands, based on the principle of "Balanced Scorec ard", this thesis establishes an "evaluation index system" propitious to accountabi lity auditing for CCB branches' leaders. It contains a series of key indicators su ch as economic value added, internal control, etc, which will helpful for the ma nagers to make scientific appraisal. Because the evaluation index system needs 1 ots of data and a great deal of calculation, in this thesis, we provide a process to compute the evaluation indicators based on the off-site auditing system. The elementary calculations and analyses of indicators will be finished in the prepara tion phase. It supplies powerful support for deciding key contents and setting do wn specific projects for the following auditing phrases. After the on-site auditin g, indicators should be adjusted, and then final-evaluation comes into being.There are six chapters in this thesis. Preface and the fisth chapter-conclusio n summarize its importance, improvement program, main work and innovation of accountability auditing in CCB. The first and the second chapters introduces rel evant theoretical bases in accountability auditing and its developing status; the m ain part of the thesis is the thrid and the fourth chapters which expound the pr ocess of designing the evaluation index system and the function of off-site audit...