商业银行内部审计的有效性探究——基于“四大”会计所管理经验

Research on the Effectiveness of Internal Audit in Commercial Banks——Based on the "Four Big" Accounting Management Experience

随着外部环境的改变,商业银行内部审计工作已由过去的查错、防弊,提升到增加企业价值和改善其运营效果为目的,这就对内部审计的工作模式提出了变革性的要求与挑战,对照"四大"会计所审计工作的管理经验,商业银行内部审计应围绕提升职业观念、实现资源配置最优化、将审计重心纵移、利用好审计成果四个纬度推动内部审计职能的转变,为商业银行价值提升发挥"谋士"作用,提升工作有效性。

With the change of external environment, commercial banks not only need the police and guards, need more advisers, internal audit work has been from the past to check, prevent fraud, to increase the enterprise value and improve the operation effect for the purpose. This proposed change of requirements and challenges to the work of the internal audit mode, control the ＂big four＂ accounting audit management experience, the internal audit of commercial banks should focus on enhancing the occupation concept, optimize the allocation of resources will change the focus of the audit, vertical movement, use of audit results to promote the four aspects of the internal audit function play, ＂advisers＂ to enhance the role of the value of commercial bank, improve work efficiency.