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商业银行内部审计监督体系建设存在的问题及对策 被引量:1

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摘要 商业银行审计部门作为银行后台再监督部门,是银行业内部控制的重要组成部分,其有着调整内部管理、监督、控制三位一体的显著作用。2008年以来,财政部出台了《企业内部控制基本规范》及其配套指引,对于强化商业银行内部审计职能、加强内部控制监督机制的建设具有重要意义。本文从会计监督实践出发,对商业银行内审体系建设进行了调查研究,诠释现状,剖析问题,并提出相关政策建议。
作者 宋琳
出处 《财政监督》 2015年第34期66-68,共3页
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