摘要
中国人民银行自2000年成立内部审计部门以来,财务审计就成为内审部门的一项重要业务。近年来,随着财务工作的发展和变化,财务审计在审计工作中的地位越来越重要,财务审计的内容也越来越广泛。本文结合人民银行财务管理和财务审计工作开展的现状,对影响人民银行财务审计质量的问题进行了详细、深入剖析,并提出了提高财务审计质量的措施和建议。
Since the establishment of internal audit department, financial audit is an important business of it. In recent years, with the development and change of accounting work, financial audit plays more and more important role in audit work and the content of it becomes more comprehensive. Based on financial management and current situation of financial audit work, the problems which influence the financial audit quality are analyzed in detail and measures and suggestions are put forward to improve the quality of financial auditing work.
出处
《金融理论与实践》
北大核心
2010年第3期116-118,共3页
Financial Theory and Practice
关键词
内部审计
财务管理
内控制度
Internal Auditing
Financial Management
Internal System
