基于公司治理视角的【6页】.pdfVIP

37 2 /2009 3 Journal of Lanzhou University (Social Sciences) Vol. 37 No. 2/March, 2009 基于公司治理视角的 我国商业银行内部审计价值分析 1, 2 2, 3 ( 1. 130051 2. 130025 3. 100031 ) : : : F239.64 F830.49 : A : 1000-2804(2009)02-0115-06 23 1 1 1 2 3 4 4 4 2009-01-04 1974 4 1 116 2009 2 1 1. IIA “” 1 ” “ 2 ERM ” “ [1] 3 2. http /// [2] · [4] 1 2 3 1.51% 47.54% 2% 61 29 0.72% 90 2002 SOA 20 [3] 1. 1 2 3 2. 117 [5] 118 2006 6 27 “ ”“ ” 2009 2 [6] 2. 2002 7 23 “ IIA ” 1. “” [7] 3. · 1. “ ” 2. [8] CIA IIA IIA IIA 21.3% CIA CIA 119 120 2009 2 “” [9] [1] . [2] . [3] . SOA [4] . [5] . [6] . [7] . [8] . [9] . [M]. [M]. [M]. [M]. [M]. [M]. 2008 67-69. [M]. 2007 121-123. . 2007 33-34. 2006 35-38. 2006 53-55. [M]. 2006 86-88. 2007 123-125. 2006 143-145. [J]. 2007 5 144-147. Analysis on the Internal Audit Value of Chinese Commercial Bank from the Perspective of Corporate Governance WANG Li1, 2 HOU Jing-bo2, 3 ( 1. Department of Accounting, Changchun Tax College, Changchun 130051; 2. School of Management, Jilin University, Changchun 130025; 3. Board of Directors O?ce, China Minsheng Banking Corporation, Beijing 100031, China ) Abstract: From the perspective of corporate governance, including auditing management mode, risk-oriented internal auditing performance, outsource of internal auditing, this paper analyses the current condition of the internal audit value of Chinese commercial bank as well as the mechanism of the relationship between corporate governance and internal audit. The paper attempts to put forward some measures e?ective for promoting the company management of Chinese commercial banks, for enhancing the internal audit value of Chinese commercial Bank and for decreasing the risks in commercial bank management. Keywords: company management; commercial bank; internal audit; business risk