基层央行内部审计与内部控制相关性研究  

Research on the Correlation Between Internal Audit and Internal Control of the Basic Level of Central Bank

作　　者：中国人民银行济南分行课题组 崔玉林[1] 马鹏飞[1] 路勇[1] 罗爽爽 林伟航 刘超 Subject Group of the PBC Jinan Branch(PBC Jinan Branch,Shandong Jinan 250021)

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》2019年第2期45-50,共6页Journal Of Financial Development Research

摘　　要：基层央行内部审计与内部控制之间联系密切,两者在很大程度上影响着组织治理和风险管理过程,对组织的廉政风险防控机制建设起到积极的推动作用。本文以数据分析为支撑点,通过对内部审计与内部控制之间相关性的理论和实证研究,为下一步基层央行加强内部审计监督、强化人民银行内部控制活动提供了经验数据支持。The internal audit of the basic level central bank is closely related to it's internal control,which to a large extent affects the process of organizational governance and risk management,and plays a positive role in promoting the construction of risk prevention and control mechanism of clean government. Based on data analysis,this paper, through theoretical and empirical research on the correlation between internal audit and internal control,provides empirical data support for the basic level central bank to strengthen internal audit supervision and internal control activities.

关 键 词：内部审计 内部控制 相关性 

分 类 号：F830.31[经济管理—金融学]