【摘要】：正目前,人民銀行內(nèi)部審計正處在轉(zhuǎn)型時期,內(nèi)部審計職能從檢查監(jiān)督向評價、咨詢與監(jiān)督并重的角色轉(zhuǎn)變,如何引入先進內(nèi)控評價體系是內(nèi)審轉(zhuǎn)型工作的重要研究課題。內(nèi)部控制審計評價的主要問題缺乏規(guī)范性的評價體系�！吨袊嗣胥y行分支機構(gòu)內(nèi)部控制指引》的出臺,為內(nèi)部控制評價提供了一定的標(biāo)準(zhǔn)和依據(jù),但對如何具體實施內(nèi)部控制評價,采用何種評價方法等尚未作出明確規(guī)定,尤其是缺乏全面、科學(xué)、可操作性強的評價指標(biāo)體系,使得不同審計人員對同一問題評價結(jié)果可能
[Abstract]:At present, the internal audit of the people's Bank of China is in the transition period, the function of internal audit is changing from inspection and supervision to evaluation, consultation and supervision. How to introduce the advanced internal control evaluation system is an important research topic in the internal audit transition. The main problems of internal control audit evaluation lack a normative evaluation system. The introduction of the guidelines for Internal Control of branches of the people's Bank of China provides certain standards and basis for internal control evaluation. However, there are no clear provisions on how to implement the evaluation of internal control and what evaluation methods to adopt, especially the lack of comprehensive, scientific and operational evaluation index system, which makes it possible for different auditors to evaluate the same problem.
【作者單位】： 中國人民銀行臨汾市中心支行;中國人民銀行吉縣支行;
【分類號】：F239.45;F832.31
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本文編號：2339913