基层内控审计评价待加强
发布时间：2018-11-18 11:27
【摘要】：正目前,人民银行内部审计正处在转型时期,内部审计职能从检查监督向评价、咨询与监督并重的角色转变,如何引入先进内控评价体系是内审转型工作的重要研究课题。内部控制审计评价的主要问题缺乏规范性的评价体系。《中国人民银行分支机构内部控制指引》的出台,为内部控制评价提供了一定的标准和依据,但对如何具体实施内部控制评价,采用何种评价方法等尚未作出明确规定,尤其是缺乏全面、科学、可操作性强的评价指标体系,使得不同审计人员对同一问题评价结果可能
[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.
【作者单位】： 中国人民银行临汾市中心支行;中国人民银行吉县支行;
【分类号】：F239.45;F832.31
，
本文编号：2339913
[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.
【作者单位】： 中国人民银行临汾市中心支行;中国人民银行吉县支行;
【分类号】：F239.45;F832.31
，
本文编号：2339913
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