绩效审计:我国商业银行内部审计发展的必然趋势

Performance Audit: an Inevitable Trend of Internal Audit in Commercial Bank

绩效审计是审计发展的必然产物和高级阶段,在国际上得到迅速发展,其内部审计部门已经成为高级管理者的培训基地或摇篮。我国商业银行的内部审计也必将从以风险性、合规性为主的审计模式向以绩效审计为主导的审计模式转变。积极稳妥的拓展绩效审计工作已经成为我国商业银行需要重视和解决的问题。

Performance Audit is an inevitable result of the audit and the development of advanced stage, in particular the in- ternal audit at the international level is the rapid development has become a training base for senior managers or the cradle. China＇s commercial banks will also internal audit from the risk of compliance-oriented model to the audit of the Performance audits led to the audit of paradigm shift. Actively and steadily develop the Performance audit work has become China＇s commercial banks need to be taken seriously and resolved.