基层央行内审工作转型的实践与思考

近年来，在总行的大力推动下，基层央行在推进内部审计转型与发展方面从不同的角度做了大量的探索，也取得了一定的成效。但由于诸多的因素影响，制约了基层央行内审转型工作的总体推进。笔者以渭南中支推进内部审计转型与发展的实践为例，对制约地市中支内审工作转型和发展中的问题进行进一步的探析，以期对推进基层央行内审转型与发展提供参考借鉴。

The Practice and Reflection on the Transformation of the Internal Audit of Grassroots Central Banks

In recent years, driven by the headquarters ofPBC, grassroots central banks have explorea the transformatlon aria me development of the internal audit from different angles, and also gained a certain achievements. However, a multiple influential factors have hampered the advance of the transformation. Taking the practice of Weinan municipal sub-branch as example, the paper further analyzes the problems exiting in the process of the transformation in order to provide a reference for pushing the transformation and development of the internal audit of the grassroots central banks.