浅析基层央行内部审计沟通模型的建立  

The Elmentary Ananlysis on the Model of the Internal Audit of Central Bank

作　　者：闫恺媛[1] 张薇[1] 程垚 YAN kai yuan;ZHANG Wei;CHENG YAO(Xi'an Branch of Pbc,Shaanxi Xi'an 710075;Tongchuan Municipal Sub-branch PBC,Tongchuan Shannxi 727031)

机构地区：[1]中国人民银行西安分行,陕西西安710075 [2]中国人民银行铜川市中心支行,陕西铜川727031

出　　处：《西部金融》2021年第2期90-93,共4页West China Finance

摘　　要：沟通是贯穿于审计全过程的工作行为之一,有效沟通能够辅助提高内部审计工作效率,是内部审计工作中的重要一环。本文从审计沟通的影响因素和主要特征出发,从沟通节奏、沟通维度、沟通感知三个层面构建了内部审计沟通模型,并以基层央行工作实践为例,开展内部审计沟通模型应用分析。Communication is one of the work behaviors throughout the whole process of audit.Effective communication can help improve the work efficiency of internal audit and is an important part of internal audit work.Starting from the influencing factors and main characteristics of audit communication,this paper constructs a communication model of internal audit from three levels:commu-nication rhythm,communication dimension and communication perception.Taking the work practice of grass-roots central banks as an example,this paper conducts in-depth application analysis of the communication model of internal audit.

关 键 词：基层央行 内部审计 沟通模型 

分 类 号：F362.11[经济管理—产业经济]