浅谈我国银行内部审计的发展

银行内部审计随着银行业务的扩大，越来越受到高层管理者的重视，它是由相对独立、较为超胶铁稽核部门来执行的一种再监督。加入WTO以后，银行稽核工作从观念到工作方法都将发生重大变革。首先是观念的变革，银行内部审计的重点将由事后审计向事前审计转移，突出表现为检查风险向控制风险转移，内容由财务收支、资产质量等专项稽核向整体评价转移，更加注重绩效审计，同时加强对风险评估和管理方面的审计；其次是工作方法的变化，手段上充分利用计算机处理原始数据，方法上改变过去被动地接受稽核项目，按稽核方案对所辖行实施无差别的稽核，转为利用内部控制评价结果有区别地决定稽核对象、稽核频率、现场稽核的检查面。

Brief Introduction of the Development of Bank Internal Auditing

Bank internal auditing, which is executed by the relatively independent internal auditing department, attaches more and more importance with the extending of bank service. After the entry of WTO, material changes are coming up from ideas to methods in this field. About ideas, after - happened auditing will be substituted by auditing in advance, which is the auditing stress. It will lead to more control risks, more integral evaluations, more attentions to operating performance and more auditing works towards risk evaluation or management. As for the methods, computers will take full advantage to deal with the obtained data. Auditing object, frequency and area will be fixed on according to the evaluation results of internal control.