基于风险导向的人民银行内部控制审计  

Think About the People's Bank of Internal Control Audit Status Quo and the Re-Examine of the Risk-Oriented Base

作　　者：毕翼[1] 

机构地区：[1]中国人民银行上海总部内审部内审二处

出　　处：《财务与金融》2014年第2期47-51,共5页Accounting and Finance

摘　　要：从人民银行内部控制审计现状出发,通过借鉴内部控制及审计的主流理论,形成若干观点,提出深化风险导向在内部控制审计中的应用,从审计内容、流程和技术方面给出可行性建议,为有关内部控制审计深化与发展的研究抛砖引玉。Starting from the People＇s Bank of internal control audit status, by drawing mainstream theories of internal control and audit, formatting a number of perspectives, this paper proposed to deepen the risk-based internal control audit application, give recommendations of the feasibility from the audit, process and technology, and provide suggestions to deepening the internal control audit initiate research and development.

关 键 词：人民银行 内部审计 风险导向 

分 类 号：F239[经济管理—会计学]