行为审计在人民银行的运用研究

Behavior Avdit in the People's Bank

行为审计是将行为科学理论应用于审计领域的一种全新审计方法,能够弥补传统审计忽略审计行为的不足,是现阶段审计工作创新研究领域之一。行为审计通过使用行为学理论对被审计者的目的、行为流程及审计结果进行考察分析,并对被审计者的行为心理因素和环境因素做出科学准确的评价与分析。运用科学的行为审计评价方法有助于人民银行审计工作的展开,进一步提高央行内审质量。

Behavior audit is a new auditing method to expand the scientific theories in the field of auding, and it is one of the current research fields of auditing innovation. Behavior audit investigates and analyzes the auditor＇ s objective, behavior process and audit results by using the scientific theory system, and then evaluates and analyzes envionmental and psychological factors of the auditor＇ s behavior acccurately. Scientific audit evaluation method is helpful to develop audit content, method, process and purpose in the People＇ s Bank.