摘要
内部审计作为基层央行审计监督体系的重要组成部分,在保障基层央行依法规范履职,推动地方经济高质量发展,实现价值增值方面扮演了重要角色,而内审干部队伍建设是关系审计效能的关键因素,直接影响内审工作的质量和成效。本文从新形势对内审工作提出的新要求出发,结合基层央行内审干部队伍建设的实践,分析了基层央行内审干部队伍建设存在的不足,提出了基层央行复合型内审干部队伍建设路径。
Internal audit,as a significant part of the audit and supervision system of grassroots central banks,plays an crucial role in guaranteeing the performance in accordance with the law,promoting the high-quality development of local economy and realizing value-added,while the construction of internal audit cadres is a vital factor related to audit eff ectiveness,which directly aff ects the quality and eff ectiveness of internal audit.From the new requirements and practice of the internal audit work in the new situation,this article analyzes the shortcomings in the construction of internal audit cadres,and puts forward the path of the construction of the compound internal audit cadres.
作者
宫兴国
张敏
曹静静
陈瑞
GONG Xingguo;ZHANG Min;CAO Jingjing;CHEN Rui
出处
《吉林金融研究》
2021年第10期68-70,共3页
Journal of Jilin Financial Research
关键词
基层央行
复合型
干部队伍
研究
grassroots central banks
compound
cadres
research
