商业银行内部审计与外部审计的作用培训课件优质PPT.ppt

1、 Role of Internal and External Audit内部审计与外部审计的作用内部审计与外部审计的作用Federal Reserve SystemOutline of the Discussion提纲提纲 nSpecific roles of internal and external audit 内部审计与外部审计的作用nInteraction with external audit 与外部审计的互动nEffectiveness of the internal audit function 内部审计的有效性nAnalysis of the quality of audit

2、work 审计质量分析nLeveraging off internal and external audit 充分发挥内部审计与外部审计的作用2Role of Internal Audit 内部审计的作用内部审计的作用nIndependent review assessment of the effectiveness of internal controls 对内部审计的有效性进行独立评估nDetail oriented approach based on sufficient transaction testing 以充分交易测试为基础的细节检查nAudit coverage is bas

3、ed on entity-wide 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3Role of External Audit外部审计的作用外部审计的作用nOpines on the appropriateness of financial statements 对财务报表是否适宜发表意见nMacro level approach 宏观的方法nEmphasis 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nLegal requirements w

4、ill impact the type of audit work performed 法定要求会影响审计工作的类型4Role of External Audit,cont.外部审计的作用（续）外部审计的作用（续）nSample types of statements produced for financial institutions 给金融机构出具的各种审计报告样本uAudited 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、

5、分行或资产负债表uDirectors audit 董事审计uManagement letter 致管理层的信uStatement on internal controls 对内部控制的意见5New Rules for External Auditors对外部审计师的新规定对外部审计师的新规定nSarbanes-Oxley（Public Companies and Public Banking Organizations）SarbanesOxley规则（上市公司和银行）uLead and concurring partners-rotate every five years Section 20

6、6 牵头合伙人和其他合伙人每五年轮换一次第206节uCPA firm 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uCPA firm cannot provide

7、audit and non-audit services-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uuaudit audit services services include include bookkeeping,bookkeeping,financial financial systems systems design design and and implementation implementation appraisal appraisal or or valuation valuation services,services,actuari

8、al actuarial services,services,internal internal audit audit outsourcing outsourcing services,services,management management functions functions or or human human resources,resources,legal legal or or expert expert services services not not related to the audit.related to the audit.审审计计服服务务包包括括：#记记帐

9、帐、财财务务体体系系设设计计和和评评估估、精精算算服服务务、内内部部审审计计外外包包、管管理或人力资源、与审计无关的法律或专家服务理或人力资源、与审计无关的法律或专家服务6Evaluation of Internal Audit 内部审计评估内部审计评估nDetermination of the overall effectiveness of the internal audit function 内部审计部门整体效能的确定uIndependence 独立性uMission 职责uResources/qualifications/skills 人力/资格/技能uInteraction wit

10、h Senior Management 与高级管理层的交流7Audit Committee审计委员会审计委员会 n nNew New rules rules on on experience experience of of Audit Audit Committee Committee members members（qualified（qualified financial financial professional）professional）and and supervision of the audit departmentsupervision of the audit depar

11、tment 对对审审计计委委员员会会成成员员的的资资历历（合合格格的的财财务务专专业业人人员）及对审计部门的监管的新要求员）及对审计部门的监管的新要求8Audit Committee Structure 审计委员会的结构审计委员会的结构 n nComposed entirely of independent directorsComposed entirely of independent directors 全部由独立董事组成全部由独立董事组成n nResponsibilities include Responsibilities include 职责包括职责包括:#uuAppoint&#c

12、ompensate outside auditorAppoint&#compensate outside auditor 指定外部审计师，确定其报酬指定外部审计师，确定其报酬uuPre-approve external audits workPre-approve external audits work 对外部审计报告进行预审对外部审计报告进行预审uuProcedures Procedures for for addressing addressing complaints complaints about about accounting accounting and audit issu

13、esand audit issues 制定会计和审计方面的投诉的解决程序制定会计和审计方面的投诉的解决程序uuRetain Retain and and compensate compensate independent independent counsel counsel to to carry carry out dutiesout duties 有独立的咨询师履行职责，并收取报酬有独立的咨询师履行职责，并收取报酬9Independence独立性独立性nKey factor in evaluating independence-reporting line 独立性评估的关键因素报告渠道u

14、Domestic-Audit Committee of the Board of Directors国内银行董事会的审计委员会uUS branches and agencies of foreign banks-head office audit department 外资银行在美国的分行和代理行总行审计部门 FAdministrative reporting line to Senior Management 向高级管理层报告的行政渠道10Independence,cont.独立性（续）独立性（续）nWays to evaluate audit independence 评估审计独立性的方法

15、nRole of the Audit Committee 审计委员会的作用uapproves the annual plan,salary,budgets and sign-off on annual appraisal of the auditor 批准年度计划、工资、预算，签署对审计师的年度考核uregularly meets with General Auditor 定期与总审计师会面nRole of management 管理层的作用uprovide all relevant documents 提供所有相关文件ukeep audit informed of major issues

16、让审计人员了解所有重要事件uensure that audit is invited to all major committee meetings 确保审计人员参加委员会的所有重要会议11Required CEO and CFO Certifications首席执行官和财务总监必须申明的事项首席执行官和财务总监必须申明的事项nCEO and CFO must certify annual and quarterly reports and attestations include 首席执行官和财务总监必须保证年报和季报以及证明中：#uThere are no material misstatements or omission 材料真实完整uControls over financial reporting were reviewed within 90 days and are effective 对财务报告管理的评估完成的时间在90天内，目前依然有效uAny significant deficiencies or material weaknesses in internal contro