构建商业银行经济责任审计模式之探讨

经济责任审计是商业银行内部审计的重要形式。银行业的风险管理正处于提升的时期,商业银行必须强化和提升风险管理水平。风险管理是商业银行高级管理人员的重要职责,经济责任审计必须以风险为本,构建适应商业银行全面风险管理的经济责任审计模式。

Discussion on Constructing Economic Responsibility Audit Model of Commmercial Bank

Economic responsibility audit is one of the most important part of internal audit of commerical bank.The risk management of banking becomes more and more important,which requires commercial banks to improve their risk manangement ability.Risk management is one of the most important duties for higher mananger of commericanl bank.The economic responsibility audit should be risk-oriented,and we should construst suitable economic responsibility audit model for full risk manangement of commercial banks.