内审在央行治理中发挥作用的有效途径分析

The Analysis on the Effective Role of Internal Audit in the Governance of the Central Bank

在现代央行治理结构中,内部审计居于重要和特殊的地位,内审必须围绕央行中心工作、合理发挥常规审计和新型审计的作用。本文提出:围绕人民银行中心工作,选择内部审计的工作重心;以常规型审计为基础,保持内部审计的覆盖面;以新型审计为突破口,提升央行审计的层次;加强审计理论与实务研究,做好内部审计的改进工作。

In the modem govemance structure of the central bank, the internal audit has been placed on an important and special position, and it should reasonably play the role of the regular audit and new audit centered with the core business of the central bank. The paper puts forward that the internal audit should choose the main points as well as centered with the core business, make the regular audit the basis as well as maintaining the internal audit coverage, set the new audit as the breakthrough point to improve the level of the audit of the central bank, strengthen the research on audit theories and practices to improve the intemal audit.