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

• Main Authors: Chien-Jung Wu, 吳建融
• Other Authors: Jyh-Horng Lin
• Format: Others
• Language: zh-TW
• Published: 2014
• Online Access: http://ndltd.ncl.edu.tw/handle/37a584

碩士 === 淡江大學 === 國際企業學系碩士在職專班 === 102 === 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.