人民银行内部实施绩效审计的探索

人民银行内部审计由传统型转向现代管理型符合内部审计的发展潮流。济南分行营业管理部为适应这一潮流,组织开展了对济南市征信管理工作的绩效审计工作。作者通过对审计实践的观察发现了人民银行绩效审计发展所取得的进步和存在的问题。本文在总结经验、分析发现的问题基础上,对可供选择的三种方案进行评价,提出了人民银行系统中心支行以上内审部门发展绩效审计的建议。

The Exploration of the Implementation of Performance Audit in People's Bank System

The people's bank of internal auditing from the traditional pattern to the modern management auditing pattern is the development trend of the internal auditing activity.In order to adapt to the trend,Jinan branch banking management department organize the performance auditing work on the Jinan's credit management.The author,by observing the performance audit practice,found its'progress and problems.Based on the summarization of experience,the analysis of the problems,and the evaluation of the three schemes,...