论我国商业银行内部审计制度和模式的创新

内部审计是公司治理的重要控制和监督环节,在公司治理结构中发挥着越来越重要的作用.当前,加强银行公司治理是我国商业银行改革的关键环节,如何更好地发挥内部审计在银行治理结构中的作用,从而为银行机构增加价值并促使其高效率、高质量地运转,是一个具有重要现实意义的课题.本文从既有的研究成果出发,通过考察银行治理结构和内部审计的关系及西方国家商业银行内审理念的演变趋势,针对巴塞尔新资本协议等对商业银行内审工作提出的新要求,指出我国商业银行内部审计应从财务型审计转向增值型审计,在内审理念、内审体制及方法手段等方面进行创新.

On the Internal Auditing and Model Innovation by Commercial Banks in China

Internal auditing, as an important link which controls and supervises corporate governance, plays an increasing role in this respect. At present, strengthening corporate governance is a key step in the reform of Chinese commercial banks. Therefore, it is of vital and practical significance to better the role of internal auditing in corporate governance of banks that will enhance their value through effective and quality-based operation. With reference to the ongoing research results, the present paper reviews the relationship between corporate governance of banks and internal auditing and the changing trend in the concept of internal auditing of commercial banks in western countries and considers the new demands set by Basel New Capital Accord on internal auditing by commercial banks. Finally, it is pointed that internal auditing in we commercial banks should be changed from financial-oriented to value-added models and innovation be conducted on concept, regime and methods of internal auditing.