基于执行力视角的内审整改问题研究

The Research on the Issues of the Internal Audit Rectification Based on the Perspective of the Execution

审计整改是审计成效的具体体现,是对审计执行力和公信力的重大考验,而落实内审整改意见是确保基层央行内审工作质量的关键环节,考验着基层央行的政策执行能力和管理水平。本文结合执行力理论与基层央行执行文化建设的实践,提出了相关对策建议。

The audit rectification is the embodiment of the audit effects, and is a major test on the audit execution and credibility. Implementing the internal audit rectification opinions is the key link to ensure the quality of the internal audit work of grassroots cen-tral banks and tests the policy execution ability and management level of grassroots central banks. Combined with the execution theory and the practice of the cultural construction of grassroots central banks, the paper puts forward some countermeasures and suggestions.