基于EFQM模型的商业银行内部审计质量评估  

Quality Assessment of Commercial Banks’Internal Audit Based on EFQM Model

作　　者：王璜 

机构地区：[1]两江银监分局,重庆401120

出　　处：《区域金融研究》2012年第10期60-62,共3页Journal of Regional Financial Research

摘　　要：内部审计是商业银行公司治理的重要组成部分。内部审计质量的优劣与商业银行的稳健经营紧密相关。对商业银行内部审计质量的评价亦是监管部门的重要工作。目前,商业银行内部审计质量的评价多以定性分析为主。本文首次以EFQM质量评价模型为基础,运用模糊方法建立了对商业银行内部审计质量的定量分析框架。Internal audit is an important part of corporate governance of commercial banks. The pros and cons of the internal audit quality are closely related to sound operation of commercial banks. Evaluation of the quality of the commercial banks＇ internal audit is also an important work of regulatory authorities. Nowadays, we mainly use qualitative analysis to evaluate the internal audit quality of commercial banks. In this paper, we build the quantitative analysis framework for assessing the quality of internal audit in commercial banks by fuzzy approach, based on EFQM quality assessment model.

关 键 词：商业银行 内部审计 EFQM模型 模糊评价 

分 类 号：F830.33[经济管理—金融学]