银行业内部审计项目的质量控制探讨

A Discussion on the Quality Control of Internal Auditing Projects in Banks

银行业内部审计是银行内部控制的第三道防线,是评价和改善银行风险管理的重要手段。为使内部审计充分发挥其应有的作用,必须对内部审计进行有效的质量控制,切实体现内部审计的效果。

Internal auditing is the third line of defense in the internal control of a bank, and it is also an important means to evaluate and perfect the risk management of the bank. To bring the internal auditing into full play, we must test the quality control of the internal auditing.