基于风险导向的银行内部审计探讨

On Risk-oriented Internal Audit of Banks

风险导向内部审计是内部审计发展的最新趋势。新的审计模式倡导新的审计理念,新的审计理念必将引导内部审计发生诸多变化。银行是高风险行业,在银行实施风险导向内部审计有利于提高银行审计的效率与效果,强化银行的风险管理。本文首先对风险导向内部审计进行了初步探讨,并从银行内审的角度分析了推行风险导向内部审计所带来的变化,最后提出了银行内部审计的工作重点。

Risk -oriented internal audit is the latest trend to develop the internal audit. A new audit mode will promote new audit ideas, which in turn will bring changes in internal audit. Since banks belong to high risk industry, to implement risk -oriented audit in banks will not only benefit the efficiency and effectiveness of bank audit but also strengthen risk management of the bank. The paper first summarizes the key points of risk - oriented internal audit, and then analyzes changes brought by promoting it from the perspective of internal audit of banks. In the end, it points out the focus of internal audit of banks.