Lead: In recent years, China's commercial banks have flourished and made remarkable achievements, but there are still many problems in China's audit. The following is the outline of the audit paper I shared. Welcome to read!
The first part of the outline of the audit paper: topic: problems and countermeasures of internal audit of commercial banks
In recent years, China's commercial banks have flourished and made remarkable achievements. However, there are still many problems in the internal audit process of commercial banks, such as the relative independence is difficult to guarantee, the professional level of auditors needs to be improved, and the audit quality is uneven. This paper expounds the present situation of internal audit, analyzes the outstanding problems existing in the internal audit of commercial banks and the causes of the problems, and further puts forward the improvement measures. This paper has certain reference significance for improving internal audit problems.
Keywords: commercial banks; Internal audit; Problems; measure
1. Overview
2. Internal audit status of commercial banks
2. 1 Internal audit management and institutional configuration of banks
2.2 Bank internal audit content diversification
2.3 Intelligent Banking Internal Operating System
3. Problems and causes of internal audit of commercial banks
3. 1 Insufficient independence of internal audit institutions
3.2 Audit talent shortage
3.3 Audit quality is difficult to guarantee.
4. Explore the improvement measures of internal audit of commercial banks.
4. 1 Improve the supervision mechanism
4.2 Strengthen auditor training and overall quality construction.
4.3 Update audit techniques and methods
5. Conclusion
References:
[1] Qiu, Qiu. Transformation and upgrading of internal audit in commercial banks: practical significance and practical path [J]. Southwestern Finance and Economics, 2013,06:12-15.
[2] Li, Lian Pengfei. Future development trend of internal audit in commercial banks [J]. Time Finance, 20 13, 24: 2 1-22.
[3] Ding Junbo, Ye Li, Xu Run, et al. On the uniqueness of internal audit under the background of transformation of commercial banks in Jiangsu Province [J]. Modern Commerce, 2013,33: 204-207.
[4] Zhu Quan. On the application of risk-oriented internal audit in risk management of commercial banks [J]. Financial Horizon, 2012,04: 51-55.
[5] Huang Zhong. A Study on the Independence of Internal Audit of China Commercial Bank [J]. Management Observation, 2015,03: 9-11.
Outline 2: Topic: Audit Analysis of Tax Risk Management of Overseas Investment of State-owned Enterprises.
Abstract: With China? Belt and Road? With the implementation of the strategy and the increasing overseas investment, the vision of national audit should be extended to overseas state-owned enterprises and state-owned assets. Modern national audit objectives have comprehensive requirements, so modern national audit should attach importance to tax risk management audit of overseas investment. This paper first discusses the present situation of tax risk management audit of overseas investment of state-owned enterprises, then studies five dimensions of tax risk management audit, including double tax risk management audit, overseas enterprise organizational structure risk management audit, transfer pricing risk management audit, capital structure risk management audit and tax treaty risk management audit, and finally analyzes how to strengthen transnational audit cooperation to meet the needs of overseas investment audit.
Keywords: state-owned enterprises; Tax risk; Overseas audit; Transnational cooperation
Introduction to 0
1 literature review
1. 1 Tax risks of overseas investment
1.2 tax risk audit
2 State-owned enterprises overseas investment tax risk management audit content
2. 1 Double tax risk management
2.2 Risk management of organizational structure of overseas enterprises
2.3 transfer pricing risk management
2.4 Capital structure risk management
2.5 Tax Treaty Risk Management
3. Vigorously promote the tax risk management of overseas investment of state-owned enterprises.
refer to
[1] Korea. Study on the Risk of Overseas Direct Investment of China Enterprises [D]. Jilin University, 20 14.
[2] Hao Yugui, Chen Zhaoren, Zheng Haoren. National Audit Office? Belt and Road? Theoretical analysis and realization path of strategy [J]. Audit and Economic Research, 20 16(02):23-32.
[3] Hua Weizhen. On tax risk control of enterprises' overseas investment [J]. Foreign-related taxation, 20 10(03):3 1-33.
4. Wang Keyu. Discussion on legal risk management audit of overseas state-owned enterprises [J]. Audit Research, 2015 (05):14-19.
Outline 3 of Audit Paper: Topic: Application of Internal Audit in Modern Financial Management
Abstract: At present, with the rapid development of social economy, the relationship between internal audit and financial management is getting closer and closer. Nowadays, the stage of modern financial management has become an indispensable key to internal audit. With the continuous improvement of financial management requirements, the objectives of internal audit and financial management are gradually consistent, thus promoting the smooth implementation of financial management. Through scientific and effective internal audit, it is beneficial for the unit to achieve its goals and realize its value. This paper discusses how to realize the application of internal audit in financial management.
Keywords: internal audit; Modern finance; Management; Application; Utility; analyse
First, the financial management stage generally faces practical problems.
(A) do not pay attention to financial management
(B) the entire financial management system is difficult to fully meet the needs of modern management.
(C) in financial management, the execution is not high.
(D) Regarding financial management personnel, the overall quality needs to be strengthened.
Second, the actual role of internal audit in modern financial management
(A) With the help of internal audit, managers can be helped to strengthen financial management.
(B) with the help of internal audit, to achieve a more perfect financial management system
(c) With the help of internal audit, the executive role of financial management can be strengthened.
(D) With the help of internal audit, improve the ability level of financial management personnel.
Third, the conclusion
References:
Ma Weihong. On the role of internal audit in modern financial management [J]. Management and Technology of Small and Medium-sized Enterprises, 20 14.
[2] Jiang Lei. The role of internal audit in modern financial management [J]. Chinese and foreign entrepreneurs, 20 15.
[3] Dan Liang. On financial management and internal audit of rural credit cooperatives [J]. Finance (Academic), 20 10.
[4] He Lizhi. The role of internal audit in the financial management of state-owned enterprises [J]. Modern Economic Information, 20 12.
[5] Hao Dongliang. The connotation, present situation and countermeasures of hospital financial management in the new era are of great significance to promoting internal audit [J]. Everyone's Health (later edition), 20 13.
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