摘要
新形势下,加强风险管理,引入与采用风险导向审计模式,开展风险管理审计是我国审计界适应现代经济发展的必然选择,开展风险导向审计对央行内部审计机构管理机制必将产生影响,央行应顺应时代发展,调整思路,改革现有的内部审计机构管理机制。
It has become the necessary choice for China＇s audit sector to introduce and apply risk-oriented audit model and implement risk management audit. Risk-oriented audit is bound to affect the management mechanism of central bank＇s internal audit institutions. Central bank should follow the trend, adjust and clear the mind, and reform current management mechanism of internal audit institutions.
出处
《上海金融》
CSSCI
北大核心
2010年第11期103-105,共3页
Shanghai Finance
关键词
风险导向审计
央行审计
风险管理
Risk-oriented Audit
Central Bank＇s Internal Audit
Risk Management
