蝴蝶非菲
幼苗
共回答了16个问题采纳率:93.8% 举报
【摘要】国有商业银行作为一个特殊的企业,内部控制工作尤显重要,巴塞尔委员会和中国银行业监督管理委员会都提出了具体的要求.但在商业银行实际内部控制工作中,很多人没有理解内部控制的重要性,各类检查、材料都是流于形式,目标是通过内部控制评价工作就行.笔者作为一名内部审计人员,认为有必要把内部控制工作和内部审计的关系进行解析和阐述.
[Abstract]
The state-owned commercial bank took a special enterprise,the internal control work reveals especially importantly,the Barthel committee and Chinese Banking industry Management by supervision Committee all set the concrete request.But in the commercial bank actual internal control work,very many people had not understood the internal control the importance,each kind of inspection,the material all are become a mere formality,the goal is through the internal control appraisal work line.The author took an interior auditor,thought has the necessity carries on the internal control work and internal audit relations the analysis and the elaboration.
【关键词】商业银行;内部审计;内部控制
[Key word]
Commercial bank; Internal audit; Internal control
1年前
9