新时期基层央行内部审计履职的探索与思考  

Exploration and Reflection on the Performance of Internal Audit in Gross-Roots Branches of Central Bank during the New Era

作　　者：杨熳 

机构地区：[1]中国人民银行浙江省分行,浙江杭州310001

出　　处：《浙江金融》2024年第10期74-80,共7页Zhejiang Finance

摘　　要：新时期新阶段,基层央行内部审计面临内审工作理念转变、审计方法手段升级、审计质量管控难度加大等挑战。为应对上述挑战,需要改进履职框架,进一步完善审计目标管理、审计流程管理、审计资源管理和操作环境管理。During the new era,the internal audit departments in gross-roots branches of central bank are facing the challenge of new auditing philosophy,upgrading methods and the difficulty in quality control.To cope with above challenges,the performance framework should be further improved,such as better objective management,improved audit process management,optimized audit resource management and perfect environment management.

关 键 词：基层央行 内审工作 履职框架 

分 类 号：F830.2[经济管理—金融学]