基层央行风险管理审计研究  

Study on Risk Management Audit of Branches of PBC

作　　者：王辉[1] 路勇[1] 

机构地区：[1]中国人民银行济南分行,山东济南250021

出　　处：《金融发展研究》2013年第9期44-47,共4页Journal Of Financial Development Research

摘　　要：目前,人民银行内部审计逐步由财务、业务合规性审计向内部控制审计、风险管理审计和绩效审计转变。本文首先阐述了基层央行开展风险管理审计的必要性,其次参考COSO风险管理框架并结合基层央行的实际情况确定了风险管理审计主要框架,明确了审计流程,最后构建了审计评价指标体系。At present, the internal audit of PBC has gradually changed from compliance audit to internal control audit, risk management audit and performance audit. First of all, this paper elaborates on the necessity of risk manage- ment audit of branches of PBC. Secondly, this paper identifies the main idea of the risk management audit with refer- ence to the COSO-ERM and the actual conditions of branches of PBC, and defines the auditing process. At last, this paper constructs the audit evaluation index system.

关 键 词：基层央行 风险管理审计 ERM框架 

分 类 号：F830[经济管理—金融学]