摘要
现代银行的风险日益增加,传统的内部审计模式已无法满足现代商业银行经营和发展的需求。为帮助银行管理和防范风险,本文以风险导向审计的慨念及特点为切入点,以工商银行内审引入风险导向审计的必要性出发,就风险导向审计在工商银行内部审计应用中存在的难点及其对策谈些粗浅看法。
Due to the increasing risks of modern bank, been unable to meet the need to manage and develop the and the features of the risk-oriented audit and started from the traditional internal audit mode has already modern commercial bank. Based on the concept the necessity of introducing the risk-oriented audit into the internal audit, this paper deals with the difficulties and countermeasures in the application of risk-oriented audit in the internal audit of ICBC , in order to help the bank manage and prevent the risks.
出处
《区域金融研究》
2010年第9期50-53,共4页
Journal of Regional Financial Research
关键词
风险导向审计
特点
必要性
难点
对策
Risk-oriented Audit
Feature
Necessity
Difficulty
Countermeasure
