商業(yè)銀行內(nèi)部審計(jì)與外部審計(jì)的作用ppt課件

1、 Role of Internal and External Audit內(nèi)部審計(jì)與外部審計(jì)的作用內(nèi)部審計(jì)與外部審計(jì)的作用Federal Reserve System1;.Outline of the Discussion提綱提綱 2;.Role of Internal Audit 內(nèi)部審計(jì)的作用內(nèi)部審計(jì)的作用3;.Role of External Audit外部審計(jì)的作用外部審計(jì)的作用4;.Role of External Audit, cont.外部審計(jì)的作用（續(xù)）外部審計(jì)的作用（續(xù)）5;.New Rules for External Auditors對(duì)外部審計(jì)師的新規(guī)定對(duì)外部審計(jì)師的新規(guī)定

2、6;.Evaluation of Internal Audit 內(nèi)部審計(jì)評(píng)估內(nèi)部審計(jì)評(píng)估7;.Audit Committee審計(jì)委員會(huì)審計(jì)委員會(huì) 8;.Audit Committee Structure 審計(jì)委員會(huì)的結(jié)構(gòu)審計(jì)委員會(huì)的結(jié)構(gòu) 9;.Independence獨(dú)立性獨(dú)立性10;.Independence, cont.獨(dú)立性（續(xù)）獨(dú)立性（續(xù)）11;.Required CEO and CFO Certifications首席執(zhí)行官和財(cái)務(wù)總監(jiān)必須申明的事項(xiàng)首席執(zhí)行官和財(cái)務(wù)總監(jiān)必須申明的事項(xiàng)12;.Mission職責(zé)職責(zé)13;.Audit Resources審計(jì)的人力資源管理審計(jì)的人力資源管理

3、14;.Interaction with Senior Management與高級(jí)管理層的交流與高級(jí)管理層的交流15;.Quality 質(zhì)量質(zhì)量 Timeliness 及時(shí)及時(shí)16;.Selected Types of Audit Coverage審計(jì)范圍的類型審計(jì)范圍的類型17;.Internal Audit Approach內(nèi)部審計(jì)方法內(nèi)部審計(jì)方法18;.Risk Assessment Methodology風(fēng)險(xiǎn)評(píng)估方法風(fēng)險(xiǎn)評(píng)估方法19;.Sample Factors Risk Assessment風(fēng)險(xiǎn)評(píng)估風(fēng)險(xiǎn)評(píng)估因素例舉因素例舉20;.Sample Factors Risk Assess

4、ment風(fēng)險(xiǎn)評(píng)估風(fēng)險(xiǎn)評(píng)估因素例舉因素例舉21;.Annual Audit Plan年度審計(jì)計(jì)劃年度審計(jì)計(jì)劃22;.Annual Audit Plan, cont.年度審計(jì)計(jì)劃（續(xù)）年度審計(jì)計(jì)劃（續(xù)）23;.Audit Programs審計(jì)程序?qū)徲?jì)程序24;.Audit Documentation審計(jì)文件審計(jì)文件25;.Audit Reports and Work Papers審計(jì)報(bào)告與工作底稿審計(jì)報(bào)告與工作底稿26;.Audit Reports and Work Papers審計(jì)報(bào)告與工作底稿審計(jì)報(bào)告與工作底稿27;.Audits Exception Follow-up審計(jì)特例跟蹤審計(jì)特例跟蹤28;.Audit Outsourcing審計(jì)的外包審計(jì)的外包29;.Overall Evaluation of Internal Audit內(nèi)部審計(jì)的總體評(píng)價(jià)內(nèi)部審計(jì)的總體評(píng)價(jià)30;.Leveraging off Internal Audit充分發(fā)揮內(nèi)部審計(jì)的作用充分發(fā)揮內(nèi)部審計(jì)的作用31;