当前国库业务风险管理审计的实践与改进的重点  

The Practice of Business Risk Management Audit of the Treasury and The Emphases to Improve

作　　者：符夫之[1] 

机构地区：[1]中国人民银行海口中心支行,海南海口570105

出　　处：《海南金融》2010年第7期84-88,共5页Hainan Finance

摘　　要：国库业务风险管理审计是指在国库部门进行风险管理的基础上,通过对国库业务的风险管理状况进行审计,审查并评价国库部门风险管理的适当性和有效性,针对国库部门在业务风险管理中存在的薄弱环节及风险隐患,提出改进国库部门的风险管理的意见和建议,加强风险防范意识,提升国库部门的业务风险管理的科学性和有效性,保障国库资金安全。本文以中国人民银行海口中心支行内审部门开展国库业务风险管理审计的实践,介绍国库业务风险管理审计的内容、风险评价的标准及模型、检查测试方法等,探讨风险管理审计在中国人民银行内部审计工作的实际应用。Business risk management audit of the Treasury is in the Treasury department on the basis of risk management, treasury services through the state risk management audit, review and evaluation of appropriate risk management,treasury departments and effectiveness of the treasury department for risk management in business the weak links and potential risks, the Treasury Department proposed to improve risk management advice and recommendations to strengthen risk prevention awareness, enhance risk management, treasury operations department of scientific and effective to protect the security of treasury funds. This paper base on the practice of internal audit int the Peoples Bank of China Haikou Central Sub-Branch, describes the state treasury risk management audit of the content business, risk assessment standards and models, check the test methods, risk management audit of internal audit work in the People＇s Bank practical application.

关 键 词：风险管理 国库业务风险管理审计 实践 改进 

分 类 号：F812.2[经济管理—财政学]