内部审计创新性研究及对基层央行内审工作的启示--基于国际内部审计师协会(ⅡA)研究报告

The Study and Enlightenment of Internal Audit Innovation Research--Based on the Research Report of ⅡA

本文结合近年来国际内部审计师协会(ⅡA)发布的关于内部审计创新性和灵活性的研究报告,从不同角度阐述当前组织发展所面临新的外部环境与风险,探讨新形势下内部审计应对新变革的方式方法,为人民银行深化开展内部审计工作提供借鉴与参考。

This paper expounds the new external environment and risks faced by the current organization development from different angles and probes into the ways of the internal audit to deal with the new changes under the new situation which based on the study of internal audit innovation and flexibility issued by the Institute of Internal Auditors (ⅡA) in recent years.One of the purpose of this paper is to deepen the development of the internal audit for the People’s Bank of China.