国际内审准则对央行内审工作的借鉴和启示

摘要

2011年人民银行的《内审工作转型规划》明确提出了借鉴国际内审准则、促进央行内审工作深入发展的相关要求,因此研究和分析国际内审准则的借鉴意义和启示价值,对于推动央行内审工作深入发展具有重要的现实意义。本文结合目前央行内审工作的现状与国际内审准则进行对比分析,提出了未来央行内审工作发展的理想路径和现实选择。%PBC announced ＂internal audit transformation plan＂ in 2011, and pointed to study IPPF which has great prac- tical value to promote the intemal audit in PBC. Based on the comparative analysis of IPPF and the situation of intemal audit in PBC, this article analyzes the reference ofIPPF, and comes up with the ideal path and practical choices to develop PBC inter- nal audit in the future.