摘要
文章试图通过商业银行内部审计独立性的经济学涵义,从公司治理、内外部监管与审计理念发展等理论的角度来阐述对商业银行内部审计独立性的要求。
The paper tried to expound some reuirements on the independence of the internal audit in commercial banks in terms of corpo- rate governance, internal and external supervision and the development of concept in audit.
出处
《华东经济管理》
CSSCI
2008年第8期83-85,共3页
East China Economic Management
关键词
银行
审计
独立性
bank
audit
independence
