人民银行同级审计分析研究——以广州分行为例

Research on the Peer Audit of the People's Bank of China Take the Guangzhou Branch as an Example

本文针对同级审计研究中缺少定量分析的情况,将SWOT分析法和AHP相结合,建立一个定性与定量相结合的系统分析框架,并以人民银行广州分行为例,分析影响同级审计的关键因素,同时计算各因素权重,在此基础上确定同级审计发展战略。另外,采取问卷调查分析法,选取10组同级审计案例与下查一级审计案例进行比对,验证研究结论,提出改进同级审计的对策建议。

This article in view of the lack of quantitative analysis on the audit, SWOT analysis and AHP combination analysis framework to build a system of qualitative and quantitative analysis, and to the people＇s Bank of China Guangzhou branch as an example, analysis of the key factors affecting the audit, and calculate the weight of each factor, on the basis of determining the audit development strategy. In addition, a questionnaire survey and analysis method were adopted. 10 groups of peer audit cases were compared with the frst level audit cases, and the conclusions were verifed, and suggestions for improving the same level audit were put forward.