銀行內部稽核與授信資產品質-以台灣地區C銀行為例

The Bank Internal Auditing and Loan Asset Quality-A Case Study of Bank C

吳建融(Chien-Jung Wu)

指導教授 ： 林志鴻 ； 賴錦璋

淡江大學/商管學院/國際企業學系碩士在職專班/碩士(2014年)

https://doi.org/10.6846/TKU.2014.01238

摘要

近三十年，銀行業迅速變化與發展，新產業、新業務不斷湧出。固有的風險依然存在，新的風險不斷出現。在2008年世界大型投資銀行法國興業銀行，發生了舞弊案造成48.2億歐元巨額損失，在國內部份則有萬泰銀行、中華商業銀行的掏空案這些都是為銀行內部控制欠佳，讓員工有機可趁，相關高階主管及員工利用職務之便而竊取銀行資產，造成許多的舞弊事件發生。而內部控制制度須藉由內部稽核來執行達成其監督功用，除了有助於落實公司治理守則外，更仰賴內部稽核角色發揮興利及除弊功能。本研究探討銀行業是否在極具競爭授信業務之金融市場上，透過內部稽核人員來辦識授信風險，並提高銀行授信資產品質。

本研究以C銀行為個案研究對象，以Lin and Pao (2004)之理論架構，探討個案公司在銀行內部授信稽核人員之優勢策略與形成要素，以及如何執行進而達成其企業使命。透過檢視C銀行內外部環境各種資源及限制後，本研究認為C銀行擁有優質品牌形象，運用「擴大稽核編制」之策略，並發揮內部環境具有「專業授信稽核檢查團隊」之優勢，掌握產業環境中「維護授信資產品質」之優勢及總體環境「遵循法令避免裁罰影響業務」之優勢，執行「擴大授信稽核編制」，可達到C銀行追求「銀行內部稽核成為授信資產品質第一之銀行」之使命目標，因而建議C銀行是適合執行「擴大授信稽核編制」。

關鍵字

銀行業 ； 內部稽核 ； 使命陳述 ； 策略形成

並列摘要

In recent thirty years, due to changing development in the banking industry, new industry and business continuously have been appearing,original risk still exists, new risk always pops up, Societe Generale is one of the large-scale investment banks which occurs a heavy fraudulence at the beginning of 2008.It has a ?4.82 billion loss of misappropriation of asset. In Taiwan, there are also some frauds like the Chinese bank and Cosmos bnak. These cases perennially appear value of internal control, and internal control and internal auditor have played the important role of the corporate government.The study will research whether the banking industry can distinguish the loan risk through internal auditor in the competitively financial market, and loan the quality of assets.

The research takes Bank C as the case study, to take theory frame analysis of Lin and Pao (2004) to discuss the dominant strategy of banking interal loan auditor business of Bank C and how they execute and to further achieve the mission for enterprises .Through checking the various resources and limits of internal and external environment of Bank C, the research thinks if Bank C has well-qualified brand image, uses the strategies of “adding to internal auditor on regular staff”, develops the advantage of “well-qualified internal loan auditor team” in the internal environment and controls the advantage of “keeping well loan asset quailty” and the advantage of “audit on compliance avoiding penalty effect banking business” in overall environment to execute “adding to internal loan auditor on regular staff”, they can achieve the mission target of “getting the first place in the market share of loan asset quality” ; Thus proposed that Bank C is suitable to execute “adding to internal loan auditor on regular staff.

並列關鍵字

Bank ； Internal Auditing ； Mission Statement ； Strategy Formulation

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