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xian dai feng xian dao xiang shen ji zai ren min yin xing nei bu shen ji zhong de ying yong tan xi
Author(s): 
Pages: 60-61
Year: Issue:  2
Journal: Xi'an Finance

Keyword:  现代风险导向审计 内部审计 探析;
Abstract: 现代风险导向审计是战略管理理论和系统理论在审计实践中的运用所推动的审计模式的新发展,与传统的审计模式相比较,现代风险导向审计提高了审计效率,降低了审计风险。本文在对现代风险导向审计的特点进行分析的基础上,探析基于现代风险导向审计理念的人民银行内部审计程序,并对在人民银行推行风险导向内部审计提出了几点建议。
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