会计学院知识库

金融是现代经济的核心，金融业又被称为经济发展的血液系统，其中银行业作为金融业的中坚力量，也被誉为国民经济运转的枢纽。商业银行作为金融行业关键的实体支撑，在金融市场日益发展的背景下，也踏上了迅速扩张的快车道，这让城市商业银行在看到发展机遇的同时也面临着巨大的压力，风险管控过程中潜藏的问题陆续暴露，内部审计机构作为银行内部系统中的一个重要组成部分,科学合理的评估内部审计绩效是改善内部审计工作现状、增加组织价值必不可少的一步。

因此，本文选取N银行为案例研究对象进行分析，对N银行内部审计现状及工作基本情况进行分析，发现该银行当下的内部审计主要履行的仍然是事后监督和查偏纠错的职能，局限在合规性的检查，同时缺乏一套完善的内部审计绩效评价体系。本文通过设计一套基于平衡计分卡方法的内部审计绩效评价体系对N银行进行评价。在此基础上，使用AHP方法对各个维度、各个指标的权重进行合理配比，从而弥补了原有的缺陷，使绩效评价体系能够对内部审计质量做出更加精确和全面地考量。然后通过专家评分的形式将新的评价体系应用于内部审计绩效水平评价的过程中，并对评价结果进行了详细分析。研究结果表明N银行内部审计绩效管理、追责问责等机制尚不完善，重于形式设置而没有使其作用得到充分有效的发挥，不能更好的对未来可能产生的风险进行把控。本文根据N银行内部审计流程中存在的不足之处，从提高内部审计人员职业素养、强化内部审计成果的转化应用、充分取得治理层和管理层的关注与支持、加强内部审计数字化的应用能力等方面提供了改进建议，期望有助于企业更好地提升内审绩效水平。

Finance is the core of the modern economy, and the financial sector is also known as the blood system of economic development, of which the banking industry, as the backbone of the financial sector, is also known as the hub of the functioning of the national economy. As the key entity supporting the financial industry, commercial banks have embarked on a fast track of rapid expansion against the backdrop of the growing financial market, which has put urban commercial banks under tremendous pressure while seeing opportunities for development. As an important part of the bank's internal system, a scientific and reasonable assessment of internal audit performance is an essential step to improve the current state of internal audit work and add value to the organisation.

Therefore, this paper selects Bank N as the case study object for analysis, and analyses the current situation of internal audit and the basic situation of the work of Bank N. It is found that the bank's current internal audit mainly performs the functions of post-facto supervision and error detection and correction, and is limited to compliance checking, and lacks a set of perfect internal audit performance evaluation system. This paper evaluates Bank N by designing an internal audit performance evaluation system based on the balanced scorecard approach. On this basis, the AHP method is used to reasonably proportion the weights of each dimension and indicator, thus making up for the shortcomings of the original system and enabling the performance evaluation system to provide a more accurate and comprehensive assessment of the quality of internal audit. The new evaluation system was then applied to the evaluation of the internal audit performance level by means of expert ratings, and the results were analysed in detail. The results of the study show that the internal audit performance management and accountability mechanisms of Bank N are not yet perfect, and that they have been set up in a formal manner without being fully effective, and are not better able to control the risks that may arise in the future. Based on the shortcomings in the internal audit process of Bank N, this paper provides suggestions for improvement in terms of improving the professionalism of internal audit staff, strengthening the transformation and application of internal audit results, obtaining adequate attention and support from governance and management, and strengthening the ability to apply internal audit digitisation, in the hope of helping the company to better improve its internal audit performance.