因子分析法下的央行内审人员胜任能力研究——基于内审增加组织价值的视角

The Study of Competency of Central Bank's Internal Auditors under the Factor Analysis Method

内审部门作为央行主要的内部管理部门之一,内审工作直接影响到其履职成效和管理效果,而内审人员的胜任能力又是影响内审工作质量的重要因素,开展央行内审人员胜任能力研究十分必要。本文在参考国内外对胜任能力研究的基础上,通过因子分析法从众多影响央行内审人员胜任力的因素中提取出学识、实践和素养三个主要因子,从增加组织价值的视角,深入分析增强内审人员胜任能力的渠道和途径,实现对内审人员胜任力增加组织价值的研究。

The internal audit department, as one of the Central Bank＇ s main internal management department, whose work directly affects Central Bank＇ s working performance and management effect, and the auditor competence is an important factor affecting the internal audit work quality, so it＇ s necessary to study on the competency of Central Bank＇ s internal auditors. On the basis of domestic and foreign competency research, the paper extracts three main fac- tors of knowledge, practice and accomplishment from the many factors that affect the competency of Central Bank＇ s in- ternal auditors and deeply analyzes ways of enhancing the competency of Central Bank＇ s internal auditors from the per- spective of increasing the organization value.