强化银行内部审计质量控制的环节和措施

On Strengthening the Internal Auditing Quality Control of Banks

内部审计在我国银行向现代银行迈进的过程中,越来越受到极大的重视,加强和完善内部审计成为银行改革进程中的一项重要内容。不断提升内部审计质量是审计工作发展的内在要求,也是提高银行风险防控能力和经营管理水平的客观要求,因此,加强内部审计质量控制已成为内部审计理论和实践工作者的重要课题。

Internal auditing is being more and more attention in the banks of our country. Improving the quality of internal auditing is th.e inside requirement of auditing work development and the objective requirement of improving the risk preyention and control ability and management level. So strengthening the quality of internal auditing is an important subject.