国有商业银行内部审计协助管理层实施《企业内部控制基本规范》探讨

On State-Owned Commercial Banks’ Internal Audit Assisting Management to Implement Basic Standard for Enterprise’s Internal Control

本文依据内部审计职责,提出内部审计协助管理层实施《企业内部控制基本规范》、完善国有商业银行内控工作机制和风险管理的一些看法,指出国有商业银行内部审计要协助管理层做好《企业内部控制基本规范》的实施,必须处理好四个方面的关系。

According to internal audit＇ s duties, some ideas are put forward on how internal audit assists the management in implementing Basic standard for enterprise＇ s internal control and improving internal control and risk control system of state-owned commercial banks. This article points out that state-owned commercial banks＇ internal audit must play an important role in helping the management to implement basic standard for enterprise＇ s internal control and handle relations of four aspects.