商业银行内部审计与外部审计的作用 PPT课件

1、Role of Internal and External Audit内部审计与外部审计的作用Federal Reserve System,2,Outline of the Discussion提纲,Specific roles of internal and external audit 内部审计与外部审计的作用 Interaction with external audit 与外部审计的互动 Effectiveness of the internal audit function 内部审计的有效性 Analysis of the quality of audit work 审计质量分析 L

2、everaging off internal and external audit 充分发挥内部审计与外部审计的作用,3,Role of Internal Audit 内部审计的作用,Independent review assessment of the effectiveness of internal controls 对内部审计的有效性进行独立评估 Detail oriented approach based on sufficient transaction testing 以充分交易测试为基础的细节检查 Audit coverage is based on entity-wide

3、and business line risks 审计内容应以公司整体风险和业务环节风险为基础,4,Role of External Audit外部审计的作用,Opines on the appropriateness of financial statements 对财务报表是否适宜发表意见 Macro level approach 宏观的方法 Emphasis on an analysis of financial risk and financial condition 重点是金融风险分析和财务状况分析 Legal requirements will impact the type of

4、audit work performed 法定要求会影响审计工作的类型,5,Role of External Audit, cont.外部审计的作用（续）,Sample types of statements produced for financial institutions 给金融机构出具的各种审计报告样本 Audited financial statements - holding company or bank or individual branch or balance sheet only 经审计的财务报表控股公司、银行、分行或资产负债表 Directors audit 董事审

5、计 Management letter 致管理层的信 Statement on internal controls 对内部控制的意见,6,New Rules for External Auditors对外部审计师的新规定,Sarbanes-Oxley (Public Companies and Public Banking Organizations) SarbanesOxley规则（上市公司和银行） Lead and concurring partners - rotate every five years Section 206 牵头合伙人和其他合伙人每五年轮换一次第206节 CPA fi

6、rm cannot audit a client for one year if a CEO, CFO, controller or chief accounting officer was employed by the firm and participated in the audit in any capacity - Section 206 如果注册会计师事务所参与审计的职员中有人曾经担任审计对象的首席执行官、财务总监、司库或会计总监，则事务所一年内不能对该机构进行审计第206节 CPA firm cannot provide audit and non-audit services

7、 - Section 201 注册会计师事务所不能提供的审计服务和非审计服务第201节 audit services include bookkeeping, financial systems design and implementation appraisal or valuation services, actuarial services, internal audit outsourcing services, management functions or human resources, legal or expert services not related to the a

8、udit. 审计服务包括：记帐、财务体系设计和评估、精算服务、内部审计外包、管理或人力资源、与审计无关的法律或专家服务,7,Evaluation of Internal Audit 内部审计评估,Determination of the overall effectiveness of the internal audit function 内部审计部门整体效能的确定 Independence 独立性 Mission 职责 Resources/qualifications/skills 人力/资格/技能 Interaction with Senior Management 与高级管理层的交流,

9、8,Audit Committee审计委员会,New rules on experience of Audit Committee members (qualified financial professional) and supervision of the audit department 对审计委员会成员的资历（合格的财务专业人员）及对审计部门的监管的新要求,9,Audit Committee Structure 审计委员会的结构,Composed entirely of independent directors 全部由独立董事组成 Responsibilities include

10、职责包括: Appoint 2-low risk 低; 3- medium risk 一般; 4-high risk 高; 5-very high risk 很高,19,Risk Assessment Methodology风险评估方法,Identification of key risks within the institution separate from management 独立于管理层，识别机构的主要风险 Format of the methodology 主要方法: Risk-based 风险为本 Qualitative/quantitative factors 定性/定量因素

11、 Combination of risks and other factors 综合考虑风险和其他因素,20,Sample Factors Risk Assessment风险评估因素例举,BASIC RISKS 基本风险 Credit risk 信用风险 Market risk 市场风险 Liquidity risk 流动性风险 Operations risk 操作风险 Reputational risk 信誉风险 Legal risk 法律风险,Fraud risk 欺诈风险 Trading risk 交易风险 Credit and sales risk 信贷与销售风险 Control en

12、vironment 控制环境 Reporting risk 报告风险 Revenue or expense volatility 收入或支出的波动性 Error impact 差错影响 Nature of process 程序的性质,21,Transactional values/volumes 交易价值/交易量 Quality of management 管理质量 Reliance on data 对数据的依赖度 Access to physical assets实物资产的有权使用 Economic or political trends 经济或政治趋势,Staff quality and

13、changes 人员素质与变动 Degree of management judgment and quality of supervision 管理层判断能力与监管质量 Product changes 产品变化 Legal/regulatory impact 法律/监管影响,Sample Factors Risk Assessment风险评估因素例举,22,Annual Audit Plan年度审计计划,Based upon the risk assessment methodology 以风险评估方法为基础 Normally part of a multi-year cycle - thr

14、ee to five years 通常是多年周期（3到5年）的一部分 Approved by the Audit Committee or head office audit department annually with updates approved quarterly 每年由审计委员会或总行审计部门批准，更新调整每季审批 justification for delaying or eliminating audits 推迟或取消审计的理由,23,Annual Audit Plan, cont.年度审计计划（续）,Format for the plan 计划格式 Include all

15、 auditable entities 列出所有审计对象 Provide details on coverage for each business unit 详细列出针对每个业务部门的审计内容 Identify work by categories - e.g., administration, audit time, continuous monitoring, special projects 分类确定具体工作如行政事务、审计时间、持续监控、特别计划,24,Audit Programs审计程序,Detailed programs for each auditable area 针对所有审

16、计领域制定详细审计程序 Completed during the first audit and subsequently updated 在整个审计过程中不断完善 Coverage of key risks and controls in the area 应涵盖该领域的主要风险和控制措施,25,Audit Documentation审计文件,Planning memo 准备备忘录 Scope document 审计范围文件 Summary of issues 问题总结 Report to management 向管理层报告,26,Audit Reports and Work Papers审

17、计报告与工作底稿,Audit Reports 审计报告 Detailed analysis 详细分析 executive summary 执行总结 detailed scope of planned audit 计划内审计的具体范围 description of the work performed 所进行工作的描述 analysis of conditions and/or rating 情况和/或评级分析,27,Audit Work Papers 审计工作底稿 record of work performed 记录所做工作 proper documentation and cross-re

18、ferencing 准确记录及交叉引用 analysis including sample methodology 分析工作方法 retention requirements 保留要求,Audit Reports and Work Papers审计报告与工作底稿,28,Audits Exception Follow-up审计特例跟踪,Tracking system or method - mainly spreadsheet or automated 跟踪系统或方法主要采用电子表格或自动化方法 May identify issues by high, medium or low 对问题的确定采

19、用高、中、低三档 Significant items cleared in a timely manner (30-60 days) 及时解决重要问题（30-60天） Importance of management response or lack of a response 管理层反馈的重要性,29,Audit Outsourcing审计的外包,The performance of internal audit activities by an external party such as a CPA firm. 内部审计活动由公司外部人士进行，如注册会计师事务所 Other terms

20、used: cosourcing, contracting 其他常用术语：外包、签约 Issues 问题： Independence, conflict of interest, control of the work, understanding of the corporate culture,& continuity 独立性、利益冲突、工作控制、对公司文化的理解、连续性,30,Overall Evaluation of Internal Audit内部审计的总体评价,Positive evaluation - can rely upon the work of internal audi

21、t in the risk-focused examination process 正面评价在风险为本的监管过程中，内部审计的工作值得信赖 Internal Audit Issues - included in the examination report 内部审计问题在检查报告中已经论述 Annual basis - analyze changes in audit including risk assessment and plan 年度比较分析审计过程中风险评估方法和审计规划的变化,31,Leveraging off Internal Audit充分发挥内部审计的作用,Determine where reliance can