对人民银行开展内部控制评价的思考——基于内部控制审计实践的分析

Reflecting on the Evaluation of Internal Control in People's Bank of China

内部控制评价一直是人民银行各级分支机构探索和研究的重点领域。结合内部控制审计和评价的实践,对内部控制评价的现状和不足进行分析,进而从内部控制评价内容、方法和标准入手,探索构建人民银行内部控制评价的框架和模型,并提出完善内部控制评价的建设性意见和措施。

The evaluation of internal control of People＇ s Bank of China（PBC） is always a major field of research and exploration at different levels of branches. Combining the practices of internal control audit and evaluation, the article analyses the present situation and the deficiency of the evaluation of internal control and then constructs a frame and model of it based on the content, method and standard. Constructive proposals and measures are then put forward, which have a great realistic significance for PBC to carry out effectively the evaluation of internal control and further strengthen the construction of the internal control mechanism.