商业银行信贷业务持续审计探析  

Continuous Auditing in Credit Business of Commercial Banks

作　　者：乔峰[1] 黄迪[1] 李宁宁[1] 

机构地区：[1]中国工商银行总行内部审计局,北京100032

出　　处：《审计与经济研究》2008年第3期44-46,共3页Journal of Audit & Economics

摘　　要：外部监管机构对商业银行内部连续监控的需要和管理决策对信息实时性的需求使持续审计成为信息时代的重要审计形式,文章通过对商业银行实施信贷业务持续审计的应用背景、现实意义、基本框架及尚待完善的几个方面进行简单介绍,希望能对我国银行业在信贷风险防控领域运用持续审计技术提供一些借鉴。Real time accounting report and developments of the IT technology require continuous auditing. Continuous auditing becomes important and the age of popularizing continuous auditing comes. This paper emphasizes the study on the background, impact, basic framework of continuous auditing in credit business of commercial banks and finally provides a reference for the applicatioh of continuous auditing theory and practice in credit business of commercial banks.

关 键 词：银行 信贷业务 持续审计 

分 类 号：F239.1[经济管理—会计学]