I. Internal control
The internal control of banks is to guard against financial risks, which is the premise and guarantee to ensure the healthy operation of banks. Audit should fully understand the bank's organizational structure, development strategy, articles of association, business decision-making rules, processes and the construction and implementation of various management systems, analyze audit risks and determine the importance. At present, it is found in the audit that although the bank has formulated a number of guiding opinions and management methods in financial management, business management, risk management and other internal control systems, there are still many problems in their implementation: some internal control systems are flawed, some are not strictly implemented, and some are not in place, especially in loan procedures, risk prevention and control, information technology and so on; Some loan methods and procedures are not in compliance, and the audit procedures are a mere formality; Some commercial banks pay more attention to business than loan management, and the pre-loan review is not strict, the check is not enough, the check is not serious in the loan, and the check is not in place after the loan, which leads to some untrue and incomplete credit information. If some loans owe interest as soon as they are issued, some lenders provide false bank acceptance bills, some tax bills have been invalidated after verification, and some credit reports are prompted to exist? The misappropriation of bank notes is serious, the capital flow is tight, and it is difficult to pay due bank notes? In case of risk, the bank still issues loans to these borrowers.
Second, credit assets.
Loan is the basic business and the most important asset of a bank. The purpose of the audit is to review the compliance and legality of the loan business, including loan procedures, loan subject qualifications, loan purposes, credit status and interest rate compliance. Guaranteed loans should also check the guarantor's guarantee qualification and guarantee ability, focusing on loan extension, non-performing loans, bank acceptance bills, discounts and advances on bank bills. At the same time, combining the loan business with the off-balance-sheet business audit, focusing on the bank acceptance bill business, the necessary extended audit is carried out on the authenticity of its business and trade background and the use of funds.
The audit situation in recent years shows that the problems existing in the bank loan business still account for the bulk of the bank audit problems. The main problems are: First, the five-level loan classification system has not been strictly implemented, some non-performing credit assets have not been truly reflected, and the annual financial statements have been whitewashed. For example, through loan extension, Is the loan new or old? , loan restructuring and other means to transform overdue loans and cover up non-performing loans. Some loan companies have gone through the judicial procedures of bankruptcy liquidation, resulting in potential losses; The second is to change the purpose of loans, such as changing loans into time deposits, changing loans into bank acceptance bills deposits, and some lenders change the purpose of loans through multiple transfers, such as real estate, equity investment, repayment of bank bills advances or purchase of wealth management products; The third is to issue bank acceptance bills or commercial acceptance bills for enterprises without real trade background. Most of the means are that the enterprise discounts the funds to the bank, then transfers them to the account of the affiliated enterprise, and finally returns them to the deposit account of the drawer, so as to obtain the discounted funds from the bank. The fourth is to issue loans in violation of regulations. Some borrowers are related to guarantors, and some guarantors, loans overdue, have no guarantee conditions at all; Some pre-trial investigations are not due diligence, and loans are issued to borrowers who do not meet the loan conditions; Fifth, some banks have transformed their credit fund business into interbank financial assets business, avoiding the supervision of credit scale by regulators.
Three. Capital business and intermediary business
With the improvement of the domestic financial market and the emergence of various financial products, the fund business of banks has gradually become an important channel for their profit growth. Bank fund business has the characteristics of involving many product categories, fast updating, complex process and flexible trading means, which increases the difficulty of audit work and brings more new challenges. Its business mainly includes: interbank deposits and loans, investment, derivatives trading, liquidity management, interest rate management, etc. The objective of the audit is to check the authenticity, legality and risks of fund management of various fund businesses, and whether the business complies with national laws, regulations and authorization provisions. Focus on the detailed audit of major projects such as large accounts, sensitive businesses and abnormal events, including cash business, inter-bank business, major financing business and wealth management business.
The main problems reflected in the audit are: reaching an agreement with other banks to realize the scale of assets and liabilities at the end of the year by buying financial assets for resale and selling repurchased assets; Loans were issued through the purchase of trust beneficiary rights and targeted asset management plan investment, avoiding the control of national credit scale, and some loans changed their uses. In wealth management business, use bank loan funds to purchase wealth management products; Not strictly in accordance with the accrual accounting principle, financial income accounting is not true; Some banks carry out inter-bank wealth management and corporate wealth management business without obtaining the qualification of bond investment fund custody business; Some financial product manuals do not specify the investment scope, types of investment assets and the investment proportion of each investment asset type, so the transparency of risk disclosure is not high; Some wealth management products and investment assets are not in one-to-one correspondence.
Four. Investment business
Bank investment business includes equity investment and bond investment. The audit goal is to check the authenticity, legality and efficiency of its business processes, such as investment decision-making process, implementation process, business accounting and management. Focus on the examination and approval procedures of investment business, whether it has been made by collective decision, the fairness of related party transactions, the matching of risk control and investment income, and the authenticity and integrity of financial accounting. The main problems reflected are: due to historical reasons, it is difficult for some banks to recover their previous annual equity investment and borrowing funds, and long-term losses affect the authenticity and integrity of accounting information; Because of enterprise restructuring and other reasons, some banks have fixed assets accounts without reality; In violation of the principle of market fairness, it issues credit loans to shareholders with similar conditions superior to those of other borrowers; Some investment and development projects have been adopted? Divide it into several parts. Avoid public bidding, etc.
Verb (abbreviation of verb) information technology
The management of modern commercial banks is highly integrated with advanced computer technology. The security, integrity and effectiveness of financial industry information system directly affect the national property security and the true reflection of business objectives. Therefore, how to promote the banking industry to strengthen the security control of information systems, prevent the risks brought by information technology loopholes, and ensure the authenticity and integrity of business data and financial data has increasingly become the focus of audit supervision. Audit objectives: first, to understand the business process control, design, operation and maintenance of information systems; The second is to understand the data input, output and data processing, and check the security control of the information system. The main subsystems of commercial banks include: core business system, credit management system, fund management system, credit card issuance system, financial management system and management accounting system.
The main problems reflected are: some information of the core business system is inconsistent with that of the financial management system, and the abstract field expression is designed incorrectly; In the credit management system, the five-level classified query result table and the credit flow table cannot be unified at the same time; The old and new core business information systems are not closely connected, and all loans are recorded twice on the day when the new system goes online. Employees of individual bank software development companies use loopholes in the credit information approval system to open credit cards for customers without authorization, resulting in overdue overdraft; Some banks only establish remote data backup, but have not yet established application-level disaster backup.
Intransitive verbs financial management and financial revenue and expenditure
Financial management is an important link in the operation and management of commercial banks, and it is also an important content of bank audit. The goal of audit is to check whether the final financial statements of the bank truly and completely reflect the financial status and operating results of the enterprise. The key points are: first, whether its audited financial report truly reflects the main economic issues that have occurred in financial institutions; Second, whether income, expenditure and cost accounting meet the requirements of financial standards; The third is whether risks and benefits, costs and benefits match. Main audit problems: First, income is underestimated or should be transferred to non-operating income; Second, over-counting or under-counting expenses, such as credit card overdraft balance is not divided according to the five-level classification standard, and less provision for asset impairment is made; The third is to include welfare expenditures in expenses, such as in? Public and miscellaneous expenses? 、? Business management fee? 、? Publicity fee? Distribute holiday benefits in various names, and thank customers for buying shopping cards for promotion business; The fourth is to illegally collect financial consulting fees and consulting fees; Fifth, in violation of relevant state policies, paying supplementary old-age insurance premiums and supplementary medical insurance premiums beyond the standard; Sixth, financial accounting is not standardized and other issues.