防范银行会计风险的对策思考

银行在现代市场内部竞争力的不断推进以及发展，必须结合严格的风险控制理论以及绩效分析，确保不同时期的会计操作风险在凸显位置的合理应对。根据我国不同会计领域在信贷行业发展过程中的实际现状以及具体的防范措施的制定，保证相对合理的价值理念的同时，促进整体金融管理的先进价值意义，促进内部风险内容高度处理细化的标准价值效果，根据现实因素的必要控制手段以及相关的思考分析做到细致的解决，保证先进领域的决定指导价值，促进现代化综合行业技术的不断延展和推广。

A New-style Internal Auditing： The Governance-oriented Internal Auditing

The transformation of internal auditing （IA） from the function of supervision, management and control-oriented to governance-oriented are fulfilled while governance-oriented internal auditing emerging from the demand of corporate governance. The governance-oriented internal auditing （GOIA） is a risk-based assurance and consulting activity designed to add value into the organization focusing on the effectiveness of corporate governance in supervision and assessment by compound professional aims. Governance-oriented internal auditing includes board auditing, strategic auditing, management responsibility auditing and risk management auditing, etc..