摘要
在当前竞争日趋激烈的世界金融行业中,增值型内部审计对我国商业银行具有重大意义,我国商业银行应从传统内部审计向增值型内部审计转型,以实现其增值目标,并提升核心竞争力。然而,当前我国商业银行增值型内部审计的发展仍有诸多问题,应从内部审计的理念、机构设置、人员、风险管理、内部控制、技术方法以及规范几个方面着手完善。
In the increasingly competitive global financial industry, value-added internal audit is quite important to Chinese commercial banks. It＇s essential for them to transfer internal audit from traditional mode to value-added mode, which can realize value-added goal and enhance core competitiveness. However, several problems are identified in the process of developing value-added internal audit in Chinese commercial banks. Efforts should be focused on the aspects of idea, organization, staff, risk management, internal control, technique and criterion to improve value-added internal audit in Chinese commercial hanks.
出处
《天津商业大学学报》
2016年第1期26-30,54,共6页
Journal of Tianjin University of Commerce
关键词
商业银行
增值
内部审计
commercial bank
value-added
internal audit
