加强和改进人民银行内部审计的思考--基于对境外审计报告的研究和分析

The Thoughts of Strengthening and Improving the Internal Audit of the People's Bank of China——Research and analysis based on overseas audit reports

通过对美国、英国、欧盟等6个境外国家和地区审计报告的研究和分析发现,境外审计报告类型以绩效性审计报告为主、报告撰写具有较高的可读性、报告内容具有较强的包容性、报告表述具有较高的直观性、报告意见具有较强的建设性。在此基础上,结合我国人民银行内部审计实际,对加强和改进人民银行内部审计提出了积极推进复合式审计模式、深入开展绩效性审计、切实完善审计报告等建议。

This paper studies the audit reports of audit institutions in six countries/areas including the United States, Britain, Australia, European Union, South Africa and Macao Special Administrative Region. We find that O- verseas Audit Reports give priority to performance audit, and are readable, inclusive, Intuitive and constructive. On the basis of this study, some policy suggestions are provided for improving the internal audit of the PBOC, including impelling compound audit model actively, conducting performance audit deeply, and optimizing audit report effec- tively.