【摘要】：正目前,人民銀行內(nèi)部審計(jì)正處在轉(zhuǎn)型時(shí)期,內(nèi)部審計(jì)職能從檢查監(jiān)督向評(píng)價(jià)、咨詢與監(jiān)督并重的角色轉(zhuǎn)變,如何引入先進(jìn)內(nèi)控評(píng)價(jià)體系是內(nèi)審轉(zhuǎn)型工作的重要研究課題。內(nèi)部控制審計(jì)評(píng)價(jià)的主要問(wèn)題缺乏規(guī)范性的評(píng)價(jià)體系�！吨袊�(guó)人民銀行分支機(jī)構(gòu)內(nèi)部控制指引》的出臺(tái),為內(nèi)部控制評(píng)價(jià)提供了一定的標(biāo)準(zhǔn)和依據(jù),但對(duì)如何具體實(shí)施內(nèi)部控制評(píng)價(jià),采用何種評(píng)價(jià)方法等尚未作出明確規(guī)定,尤其是缺乏全面、科學(xué)、可操作性強(qiáng)的評(píng)價(jià)指標(biāo)體系,使得不同審計(jì)人員對(duì)同一問(wèn)題評(píng)價(jià)結(jié)果可能
[Abstract]:At present, the internal audit of the people's Bank of China is in the transition period, the function of internal audit is changing from inspection and supervision to evaluation, consultation and supervision. How to introduce the advanced internal control evaluation system is an important research topic in the internal audit transition. The main problems of internal control audit evaluation lack a normative evaluation system. The introduction of the guidelines for Internal Control of branches of the people's Bank of China provides certain standards and basis for internal control evaluation. However, there are no clear provisions on how to implement the evaluation of internal control and what evaluation methods to adopt, especially the lack of comprehensive, scientific and operational evaluation index system, which makes it possible for different auditors to evaluate the same problem.
【作者單位】： 中國(guó)人民銀行臨汾市中心支行;中國(guó)人民銀行吉縣支行;
【分類(lèi)號(hào)】：F239.45;F832.31
，

本文編號(hào)：2339913