摘要
风险导向审计是近几年发展形成的一种新的基本审计方法,研究其在人民银行内部审计的运用具有重要意义。本文重点阐述了人民银行运用风险导向审计的基本流程,力求建立人民银行风险导向审计的模式,增强人民银行运用风险导向审计的可操作性和针对性。
The risk-oriented audit is a new kind of basic audit method in recent years.To study its application in internal audit in People＇s Bank of China is of great significance. This article focuses on the basic processes of the use of risk-oriented audit to guide the establishment of a model of the new methed, thus to make it more operational and pertinence.
出处
《金融发展研究》
2009年第7期50-52,共3页
Journal Of Financial Development Research
关键词
风险导向审计
内部审计
研究
risk-oriented audit, internal audit, study
