明确内审职责定位 不断增加审计价值——谈人民银行内审转型与发展  

Clarifying the Internal Audit Functions and Responsibilities and Increasing the Internal Audit Value——A Discussion about Internal Audit Transformation and Development of the People's Bank of China

作　　者：王凯俊[1] 

机构地区：[1]中国人民银行安康市中心支行,陕西安康725000

出　　处：《西部金融》2014年第2期82-84,共3页West China Finance

摘　　要：本文首先阐述了近年来内审职责的延伸和发展变化,进而论述了重新定位内审职责的必要性,提出如何明确内审职责定位,实现增加价值的目标,更好地为央行治理服务的相关建议。The paper first describes the extension and development of the internal audit responsibilities in recent years, and then states the necessity to reposition the internal audit functions, and finally puts forward how to make clear the internal audit functions and responsibilities and how to achieve the targets of adding value so as to better serve for the central bank governance.

关 键 词：中央银行 内审转型 

分 类 号：F830.31[经济管理—金融学]