| ACKNOWLEDGEMENTS | 第4-5页 |
| ABSTRACT | 第5页 |
| 摘要 | 第6-7页 |
| LIST OF ABBREVIATIONS | 第7-8页 |
| 符号缩略表 | 第8-18页 |
| Chapter 1 Introduction | 第18-22页 |
| 1.1 Research Background and Significance | 第18-19页 |
| 1.2 Research Design | 第19-20页 |
| 1.3 Research Methodologies | 第20页 |
| 1.4 Research Contents | 第20-22页 |
| Chapter 2 Literature Review | 第22-35页 |
| 2.1 Money Laundering and Anti-Money Laundering | 第22-24页 |
| 2.1.1 Basic Concepts | 第22-23页 |
| 2.1.2 Study of financial risks from money laundering | 第23-24页 |
| 2.2 Study of Risk Oriented Internal Audit | 第24-27页 |
| 2.3 Study of Internal Audit in Anti-Money Laundering System | 第27-29页 |
| 2.4 Experience Reference from Domestic Internal Audit for Anti-Money Laundering | 第29-35页 |
| 2.4.1 Experience Reference from Deutsche Bank’s internal audit for anti-money laundering | 第29-32页 |
| 2.4.2 Experience reference from French banks’ internal audit foranti-money laundering | 第32-35页 |
| Chapter 3 Introduction of the Case | 第35-41页 |
| 3.1 Application Status of Domestic Commercial Banks Risk Oriented Internal Audit | 第35-36页 |
| 3.2 Overview of H Bank | 第36-37页 |
| 3.3 Brief Introduction of H Bank’s Money Laundering Case | 第37-38页 |
| 3.4 Technical reasons for the occurrence of anti-money laundering audit | 第38-41页 |
| 3.4.1 Inner conjunction of independence between audit and anti-money laundering | 第38页 |
| 3.4.2 Overlap of professionalism between independent audit and anti-money laundering | 第38-39页 |
| 3.4.3 Consistency between risk oriented audit and risk based anti-money laundering work | 第39-41页 |
| Chapter 4 Case Analysis | 第41-48页 |
| 4.1 Existing Problems in Domestic Commercial Banks Anti-Money laundering risk oriented internal audit | 第41-42页 |
| 4.1.1 Imperfect audit standard system | 第41页 |
| 4.1.2 Audit function still prefers supervision and examination | 第41-42页 |
| 4.1.3 Weak capacity of internal auditors | 第42页 |
| 4.2 Reasons for the Imperfect Anti-Money Laundering Risk Oriented Internal Audit of Domestic Commercial Banks | 第42-44页 |
| 4.2.1 Theoretical and practical researches on the mend | 第42-43页 |
| 4.2.2 Ambiguous function positioning of commercial banks’ internal audit | 第43页 |
| 4.2.3 Restrained technical level and personnel quality of commercialbanks | 第43-44页 |
| 4.2.4 Commercial banks lack the motivation for anti-money launderingaudit | 第44页 |
| 4.3 Existing Problems in H Bank’s Anti-Money Laundering Internal Audit | 第44-48页 |
| 4.3.1 Defects exist in the construction of anti-money laundering audit institution | 第45-46页 |
| 4.3.2 Poor coordination between anti-money laundering audit departments, high risk existing in branches | 第46页 |
| 4.3.3 Indulge the negligence of compliance system, poor examination on suspicious payment and transaction | 第46-47页 |
| 4.3.4 Staff fails to strictly follow the anti-money laundering audit work institution | 第47-48页 |
| Chapter 5 Suggestions | 第48-66页 |
| 5.1 Establish Reasonable Internal Audit Organizations for Anti-Money Laundering | 第48-51页 |
| 5.1.1 Construction of audit organizations for anti-money laundering | 第48-49页 |
| 5.1.2 Post Setting for Anti-money Laundering Auditor | 第49-50页 |
| 5.1.3 Protection Mechanism Establishment of Anti-money Laundering Auditors | 第50-51页 |
| 5.2 Focus on the Risk Control of Bank Branches and Conduct Anti-money Laundering Performance Evaluation | 第51-54页 |
| 5.2.1 Establishment and Management of Performance Evaluation System | 第51-52页 |
| 5.2.2 Implementation of Performance Evaluation | 第52-53页 |
| 5.2.3 Application of performance evaluation results | 第53-54页 |
| 5.3 Improving Internal Control System of Anti-Money Laundering, Detailing Risk Level Management of Customer Money Laundering | 第54-58页 |
| 5.3.1 Design of different investigation procedures for different risk levels of customer money laundering | 第54-55页 |
| 5.3.2 Post-monitoring and investigation on suspicious transactions | 第55-56页 |
| 5.3.3 Establishment of information sharing of risk level analysis system | 第56-57页 |
| 5.3.4 Written anti-money laundering internal audit report | 第57-58页 |
| 5.4 Design of Reasonable Internal Audit Procedure | 第58-60页 |
| 5.4.1 Determination of important level and risk of audit | 第58-59页 |
| 5.4.2 Design of reasonable compliance test | 第59-60页 |
| 5.4.3 Design of reasonable substantive test | 第60页 |
| 5.5 Strengthening Audit on Banks New Trading Manners | 第60-63页 |
| 5.5.1 Strengthening audit on internet banking transaction system | 第61-62页 |
| 5.5.2 Strengthening audit on smart card (e-wallet) transactions | 第62-63页 |
| 5.6 Improvement of Overall Quality of Auditors, Cultivation of Anti-Money Laundering Consciousness | 第63-66页 |
| 5.6.1 Strengthening the propaganda of anti-money laundering knowledge and improving the anti-money laundering consciousness of auditors | 第63-64页 |
| 5.6.2 Emphasis on the training of professional anti-money laundering auditors | 第64-66页 |
| CONCLUSION | 第66-67页 |
| REFERENCES | 第67-69页 |
