美国联邦储备系统的审计监督经验及启示

本文通过对美国联邦储备系统审计监管框架的调查,借鉴美国对中央银行审计的先进经验和做法,提出抓住重点开展央行资产负债表审计、增强审计报告的可读性、建立各级机构内审工作评估机制、建立未整改问题定期报告机制及加强内审队伍职业化建设等深化我国中央银行内审工作转型的建议。

Audit Supervision of Fed Reserve:Its Lessons and Implications

Based on the survey of the audit supervision framework of Fed Reserve,we study the good practices and lessons of the central bank auditing of Fed.This paper argues that auditing of central bank balance sheet should be focused on,audit report should be more readable,assessment system should be established in various levels of branches,in-corrected problems should be reported regularly and internal audit staff should be professionalized.The above suggestions are designed to deepening transition of central ban...