央行内部审计增加组织价值路径浅析

A Brief Analysis on the Path of Adding Value to the Organization of the Internal Audit of the Central Bank

内部审计作为央行治理的关键环节,在现代央行架构中具有独特的地位,从监督约束、制度建设、风险防范、咨询服务、评价鉴证等途径为组织增加价值。本文重点论述内部审计在现代央行治理架构中的价值增值作用,并提出完善内审在央行治理架构中价值增值路径的建议。

As the key part of the central bank governance, the internal audit has a unique position in the modem central bank structure, which adds the value to the organization from the supervision and restriction, system construction, risk prevention, consultation and evaluation assurance etc.The paper focuses on the role of the adding value of the internal audit in the modem central bank governance structure, and puts forward some suggestions on how to add the value of the internal audit in the central bank governance structure.