【摘要】隨著我國加入世貿(mào)組織和金融領(lǐng)域向外資銀行全面開放，我國商業(yè)銀行如何在機(jī)遇與挑戰(zhàn)中穩(wěn)定和持續(xù)的發(fā)展已經(jīng)顯得非常重要，特別是我國國有商業(yè)銀行，其自身的地位和歷史原因都決定了改革的重要性和緊迫性。而在改革的過程中，內(nèi)部審計作為一個完整的內(nèi)部監(jiān)督體系。它將在國有商業(yè)銀行改革中面臨著新的挑戰(zhàn)，發(fā)揮著舉足輕重的作用。本文結(jié)合我國當(dāng)前國有商業(yè)銀行屢屢出現(xiàn)的內(nèi)審案件，以及現(xiàn)代商業(yè)銀行內(nèi)部控制系統(tǒng)的概念，論述國有商業(yè)銀行內(nèi)部審計改革的必要性。同時總結(jié)了國有商業(yè)銀行內(nèi)部審計面臨的主要問題，并在這個基礎(chǔ)上，提出了國有商業(yè)銀行內(nèi)部審計的解決方案。 關(guān)鍵詞： 內(nèi)部審計，授權(quán)審批制度，計算機(jī)風(fēng)險控制系統(tǒng) Description of the Internal Audit of Stateowned Commercial Bank Abstract Joins World Trade Organization and the financial domain along with our country to the foreign capital bank comprehensive opening， How did our country commercial bank's stabilize the development in the opportunity and the challenge which and continued already to appear the count for much. Especially our country state-owned commercial bank， its own status and the historical reason have all decided the reform importance and the urgency. But in the reform process， internal audit takes a complete internal surveillance system. It will reform the central plane in the state-owned commercial bank tope near the new challenge; will be playing the pivotal role. This article unifies in which our country current state-owned commercial bank repeatedly appears to examine the case， as well as modern commercial bank internal control system concept. The elaboration state-owned commercial bank interior audit reform necessity. Simultaneously summarized the main questions which the state-owned commercial bank interior audit faces. And in this foundation， proposed the state-owned commercial bank interior audit solution. Key words: Internal audit，Authorized examination and approval system，Computer risk control system 目錄 一、序言??????????????????????????????????????????????????1 二、文獻(xiàn)綜述??????????????????????????????????????????????1 三、內(nèi)部審計對國有商業(yè)銀行的意義??????????????????????????2 （一）商業(yè)銀行的定義??????????????????????????????????????2 （二）國有商業(yè)銀行面臨著機(jī)遇與挑戰(zhàn)????????????????????????2 （三）國有商業(yè)銀行內(nèi)部審計的重要性????????????????????????2 四、2006銀行第一大案?????????????????????????????????????4 五、從內(nèi)審方向?qū)︺y行第一大案進(jìn)行的分析????????????????????5 （一）商業(yè)銀行內(nèi)部控制的概念??????????????????????????????5 （二）內(nèi)部控制制度不健全是目前內(nèi)審的主要問題??????????????6 （三）導(dǎo)致內(nèi)部控制制度不健全的原因????????????????????????7 （四）其他影響內(nèi)審的因素??????????????????????????????????7 六、對國有商業(yè)銀行內(nèi)部審計存在問題的思考??????????????????8 （一）建立相對獨(dú)立的內(nèi)部審計體系，完善內(nèi)部審計機(jī)制????????8 （二）拓展內(nèi)部審計的范圍和內(nèi)容，提高審計工作質(zhì)量??????????9 （三）要加強(qiáng)對決策及高層管理人員控制??????????????????????10 （四）健全銀行的授權(quán)審批制度??????????????????????????????10 （五）利用計算機(jī)技術(shù)建立科學(xué)高效的風(fēng)險控制制度????????????10 （六）努力提高銀行審計隊(duì)伍和人員的專業(yè)素質(zhì)和水平??????????11 資料來源和