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随着中央银行职能的转换,央行监督管理职能不断加强,而作为金融监管的基础工作——规范金融稽核专业档案应予高度重视。金融稽核档案是对各金融机构业务实施活动监督的真实记录,是稽核工作成效的体现,更是稽核工作历史资料的积累,并能为稽核监管工作提供重要的参考依据。但由于金融稽核档案工作起步较晚,目前尚没有一个统一的稽核档案管理办法,各机构之间的管理制度不一,稽核档案管理工作不规范,造成各地的稽核档案立卷、归档、保管不一,格式多样,从而影响到稽核
With the transformation of the functions of the central bank, the supervision and management functions of the central bank continue to strengthen, and as the basic work of financial supervision - standardizing the financial audit professional files should attach great importance. The financial audit archives is a true record of supervision of the business implementation activities of various financial institutions and is an indication of the effectiveness of the audit work. It is also an accumulation of historical data of audit work and provides an important reference for auditing and supervising work. However, due to the late start of the financial audit archives, there is no unified audit file management approach, the management system between the various agencies, audit file management is not standardized, resulting in around the audit files up, archiving, custody not First, the format is diverse, thus affecting the audit