摘要
随着经济和社会发展的需要,审计作用的范围不断扩大,传统的合规性审计逐步向绩效审计延伸,成为审计发展的一种趋势。本文对央行内部审计开展绩效审计进行探讨,以推进内部审计工作,促进规范化管理,实现有效的内部控制,提高管理效率和质量。
With the economic and social development,the function of audit is continuously expanding.The traditional compliance audit has extended to the performance audit,which becomes a trend of the development of audits.To improve the efficiency of management by the achievement of an effective internal audit system,this paper will help to achieve such goals as promoting the operation of internal audit,and the achievement of standardized management.
出处
《区域金融研究》
2010年第11期51-55,共5页
Journal of Regional Financial Research
关键词
央行
绩效审计
内部控制
应用
Central Bank
Effectiveness Auditing
Internal Control
Application
