| 试论人民银行开展风险导向审计的基本路径 |
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| 引用本文： | 郑永兵.试论人民银行开展风险导向审计的基本路径[J].金融发展研究,2009(7). |
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| 作者姓名： | 郑永兵 |
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| 作者单位： | 中国人民银行淮安市中心支行,江苏,淮安,223001 |
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| 摘 要： | 风险导向审计是近几年发展形成的一种新的基本审计方法,研究其在人民银行内部审计的运用具有重要意义.本文重点阐述了人民银行运用风险导向审计的基本流程,力求建立人民银行风险导向审计的模式,增强人民银行运用风险导向审计的可操作性和针对性.
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| 关 键 词： | 风险导向审计 内部审计 研究 |
Discussion on the Path of Developing Risk-oriented Auditing in People's Bank of China |
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| Zheng Yongbing.Discussion on the Path of Developing Risk-oriented Auditing in People's Bank of China[J].Journal of Financial Development Research,2009(7). |
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| Authors: | Zheng Yongbing |
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| Abstract: | The risk-oriented audit is a new kind of basic audit method in recent years.To study its application in internal audit in People's Bank of China is of great significance. This article focuses on the basic processes of the use of risk-oriented audit to guide the establishment of a model of the new methed, thus to make it more operational and pertinence. |
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| Keywords: | risk-oriented audit internal audit study |
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