商业银行内部审计与外部审计的作用课件

Appropriate skill level and training 良好的技能水平与培训
recommended
one week of training per year for
each auditor 建议所有审计人员每年接受1个星期的培训

Full
access to all information 可以获得所有信息
13
Audit Resources 审计的人力资源管理

Sufficiency of resources 人员充足 Qualifications of staff 人员的资格条件
sufficient
staff with expertise in technical areas 充足的人员，具备足够的专业知识

Administrative reporting line to Senior Management 向高级管理层报告的行政渠道
10
Independence, cont. 独立性（续）


Ways to evaluate audit independence 评估审计独立性的方法 Role of the Audit Committee 审计委员会的作用
8
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 职责包括:
Appoint
& compensate outside auditor 指定外部审计师，确定其报酬 Pre-approve external audit’s work 对外部审计报告进行预审 Procedures for addressing complaints about accounting and audit issues 制定会计和审计方面的投诉的解决程序 Retain and compensate independent counsel to carry out duties 有独立的咨询师履行职责，并收取报酬 9
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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 Mission
独立性
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 audit. 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
Role of Internal and External Audit 内部审计与外部审计的作用
Federal Reserve System
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 Leveraging off internal and external audit 充分发挥内部审计与外部审计的作用

Role of management 管理层的作用
provide all relevant documents 提供所有相关文件 keep audit informed of major issues 让审计人员了解所有重要事件 ensure 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
2
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 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
There are no material misstatements or omission 材料真实完整 Controls 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 Any significant deficiencies or material weaknesses in internal controls or fraud were disclosed to CPA firm and Audit committee 内部控制中的重大缺陷或欺诈行为都已告知注册会计师事务所 和审计委员会 All material off-balance sheet transactions and other relationships with unconsolidated affiliates or persons were disclosed 所有重要的表外交易及与未整合的附属机构的关系都已得到披 露
5
New Rules for External Auditors 对外部审计师的新规定

Sarbanes-Oxley (Public Βιβλιοθήκη Baiduompanies and Organizations) – Sarbanes–Oxley规则（上市公司和银行）

Public
Banking


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 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 CPA firm cannot provide 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

12
Mission 职责

Audit Charter 审计规则
Roles,
reporting lines and responsibilities 作用、报告渠道和职责
emphasize institution’s ability to manage risk 关注公司管理风险的能力 include audit’s methodology and approach 包括审计的方法和具体操作 describe reporting lines 规定报告渠道
4
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 董事审计 Management letter 致管理层的信 Statement on internal controls 对内部控制的意见

11
Required CEO and CFO Certifications 首席执行官和财务总监必须申明的事项

CEO 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：

3
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 audit work performed 法定要求会影响审计工作的类型


approves 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 regularly meets with General Auditor 定期与总审计师会面
职责 Resources/qualifications/skills 人力/资格/技能 Interaction with Senior Management 与高级管理层的交流
7
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
Independence 独立性

Key factor in evaluating independence - reporting line 独立性评估的关键因素—报告渠道
Domestic
- Audit Committee of the Board of Directors 国内银行—董事会的审计委员会 US 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