浅议如何充分发挥银行内部审计建设性职能

目前，中国建设银行已建立了总行垂直管理的内部审计体制，内部审计的地位得到了进一步的巩固和加强，管理层对内部审计也提出了更高的要求。本文就如何发挥审计的建设性职能，最大程度地做好审计增值服务，促进银行价值和运作效率的提升，实现审计职能从查错防弊向防护决策和建设性方面转变做初步探讨。

Discussions over Ways to Give Play to the Construction Function of Internal Audit of Construction Banks

Nowadays,CCB has established a system in which the head office takes a vertical administration on internal audit,whose position is,therefore,consolidated and strengthened further,which leads to higher requirements from the management.The paper discusses over ways to give play to the construction function of internal audit,provide more audit additional service,and increase bank value and operation efficiency to realize the change of audit function.