基于价值链理论的商业银行增值型内部审计研究

Research on Value-added Internal Audit for Commercial Banks Based on the Value Chain Theory

内部审计增值目标的提出,为商业银行内部审计向增值型转型指明了方向,增值型内部审计以价值为核心,审计活动更加贴近组织的价值链。本文将价值链理论融入商业银行内部审计增值转型的研究中,尝试建立基于价值链理论的增值型内部审计模式,以期为有效探索商业银行内部审计增值转型抛砖引玉。

The proposing of the valve-added objective for the internal audit points out the direction of the value-added transformation for commercial bank＇s internal audit. Taking the value as core, the activities of the value-added internal audit are closer to the organization＇s value chain. In order to set an example to effectively explore the value-added transformation of the commercial bank＇s internal audit, this paper putting the value chain theory into the research regarding value-added transformation for commercial bank＇s internal audit and trying to establish the valve-added internal audit model which is based on the value chain theory.