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ippf dui ren min yin xing kai zhan zhi ye dao de huan jing shen ji de qi shi
Author(s): 
Pages: 79-82
Year: Issue:  3
Journal: Financial Perspectives Journal

Keyword:  IPPF 人民银行 职业道德环境 审计;
Abstract: 国际内部审计师协会(IIA)最新发布的《国际内部审计专业实务框架》(IPPF)明确提出内审要在评估和改善组织职业道德环境方面发挥积极的作用。本文概述了职业道德环境的内涵及其重要意义,分析了人民银行开展职业道德环境审计的必要性,并借鉴IPPF的职业道德环境审计框架体系,提出了对人民银行开展职业道德环境审计的启示。
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