摘要
按照风险识别、量化、控制和监测四个阶段,研究商业银行风险管理信息系统内部审计的主要内容、相关方法及应注意问题。分析结果表明:内部审计应在了解风险管理流程、掌握风险管理技术基础上,定期、主动地对风险管理体系各个组成部分和环节进行独立的、全面的审查和评价,成为商业银行经营过程中一项独立、客观、公正的风险约束与评价机制。
According to the four phases of the commercial bank＇s risk management： identifying, measuring, controlling and inspecting, this paper studies the main points, the specific methods and the problem that should be noticed for the internal audit for the commercial bank＇s risk management information system. The results show that the internal audit should understand the risk management process and control risk management techniques in order to comprehensively review and evaluate the various components of risk management system, and become an independent, objective and impartial risk restraining and evaluation mechanism.
出处
《北京理工大学学报（社会科学版）》
CSSCI
2011年第4期58-60,107,共4页
Journal of Beijing Institute of Technology：Social Sciences Edition
基金
天津哲学社会科学研究基金资助项目(TJGL07-025)
天津科技发展战略研究计划基金资助项目(07ZLZLZT02900)
关键词
风险管理
信息系统审计
合规风险
信息系统安全
risk management
information system audit
compliance risks
information system security
