商业银行内部审计理论和实践研究

随着我国对外改革开放的深入和经济的快速发展,多种经济成份的商业银行,如全国性的股份制商业银行、地方性的商业银行、外资银行、中外合资银行等等机构越来越多,同时面临的风险也越来越大。作为保驾护航的内部审计工作应该怎样更好地发挥作用,本文从商业银行内部审计的理论和实践两个方面进行深入地探索和研究。

Research on Theory and Practice of Internal Audit in Commercial Banks

With the deepening of open-up and reform and rapid growth of economy,commercial banks in a variety of equities grow rapidly,including joint-stock commercial banks operated nationwide,local commercial banks,solely foreign-funded banks,and Sino-foreign equity joint banks,greater risk coming along.This paper discusses how the internal audit should play a bigger role in safeguarding the sound operation of banking business in terms of theory and practice.