摘要
内部审计的根本职责是服务于组织治理,人民银行内部审计从传统合规性审计向现代管理审计转型,是顺应国际国内内部审计发展潮流、顺应人民银行履职发展的必然要求。2011年以来,人民银行西宁中心支行全面落实内审转型规划,夯实基础、求实创新,有效推动了内审转型与科学发展。本文总结了西宁中心支行内审转型工作中的创新做法,分析了当前制约人民银行内部审计转型的难点问题,提出了推动人民银行内审转型发展的对策建议。
The fundamental responsibility of internal audit is to serve for the organization governance. The transformation of the PBC＇s internal audit from traditional compliance audit to modern management audit is the inevitable requirement to keep up with the development trend of the international and domestic internal audit and conform to the development of PBC＇s carrying out its mandate. Since 2011, Xining Provincial Capital Sub-branch of PBC has comprehensively implemented the transformation planning of the inter- nal audit, tamped the foundation, strived for the real innovation, and effectively promoted the internal audit transformation and scientif- ic development. The paper summarizes the innovative practice of the internal audit transformation of Xining Provincial Capital Sub-branch of PBC, analyzes the current problems which restrict the transformation of PBC＇s internal audit, and puts forward some countermeasures and suggestions on promoting the development of PBC＇S internal audit transformation.
出处
《西部金融》
2013年第10期15-17,共3页
West China Finance
关键词
人民银行
内部审计
the People＇s Bank of China （PBC）
internal audit
