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对基层央行探索运用风险导向内部审计之管见 被引量:1

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摘要 风险导向审计是一种新的审计理念和模式,能有效提高审计效率、降低审计风险,是基层央行内部审计发展的必然趋势。本文从风险导向审计基本含义与主要特点出发,积极探索基层央行由传统内部审计逐步向风险导向内部审计转变,努力提高基层央行的内部审计工作效能的必要性、做法和措施。
出处 《西部金融》 2010年第8期70-71,共2页 West China Finance
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