风险导向与成本预期:基层央行风险审计模式实践案例

A Risk-orientation and Cost-prediction Model of Internal Auditing in the Practice of Central Bank’s Branch

当前,基层人民银行在履行货币调拨、支付清算和经理国库等职能过程中,面临着较多的业务潜在风险,传统的制度基础审计难以满足基层央行履行新职责对内审工作的新需求,亟需引入风险导向审计新模式。人行威海市中支探索实践的"点对点"风险导向审计模式,通过对固有风险和控制风险的有效评估、以及对确定的风险点的实质性测试,实现了审计关口前移,在防范业务风险和规范业务发展方面富有效率。

The branches of the central bank were faced with many potential risks from payment and settlement, currency allocation and treasury manager. The traditional System-Based Auditing has been hard to meet the new requirements of the Internal Auditing. There is an urgent need to introduce the Risk-Oriented Auditing of the new model. The Risk-Oriented Auditing model which explored by Weihai central sub-branch was got the achievements that the Auditing Sooner, high efficiency in guard against business risks and standardize business development. These achievement came from the effective assessment about inherent risk and contral risk, meanwhile the substantive tests to determine the Risk-Point.