完善中央银行内部审计监督机制的构想

Improving Supervision Mechanism for the Internal Auditing of Central Bank

中央银行内部审计的监管机制是中央银行实施内部控制和强化内部行为自律规范的约束机制,是一种再监督和再控制。应建立系统、垂直领导的内部审计组织机制,以保持内审机构运行的独立性;建立完善的法规约束机制,确立其在中央银行内部的权威性;建立完整的工作保障机制,保证中央银行内审的客观性。

The supervision mechanism of internal auditing is an internal control system to be carried out in central bank, and it is re-supervise and re-controlling. To build systematic and direct organizational mechanism of internal auditing is to maintain its independency; to establish complete legal system is to hold its authority; and to build complete working guarantee system is to ensure its objectivity.