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九月二十四日·星期三对××银行实施就地审计已经一周了。从总体掌握的情况来看,违纪问题不少,金额也很大。按照方案要求,这次审计吸收了该行的稽核人员参加。在工作中,我发现他们很被动,且不说主动配合,提供线索,就是对有些违纪问题的解释也是避重就轻,躲躲闪闪。私下询问,他们道出了苦衷:他们是在行长的领导下工作,对国家审计机关,按照《审计法》,要配合工作;对本行的业务稽核,则只能按行领导的指令进行,有些事情纯属内部掌握,万一捅了漏子,干系不小,所以左右为难。听完这一番话,我感慨良久。感叹之余,对我国目前的内审管理体制作了一番思考,觉得这种管理体制有将逐步改革和完善。比如金融系统的稽核工作,从其行业的特殊性出发,能否实行上级行的“代管制”?即由上级行统管,从人员、经
It’s been a week since September 29 to conduct an on-site audit of Bank of China on September 24. From the overall grasp of the situation, discipline problems, the amount is also great. In accordance with the program requirements, this audit has absorbed the bank’s auditors to participate. At work, I find that they are very passive, and do not say that with the initiative to provide clues that some of the disciplinary problems are also explained evasive, dodge. Private inquiry, they made a difficult: they are working under the leadership of the president, the national audit agencies, in accordance with the “Audit Law” to work with the Bank’s business audit, it can only be carried out under the direction of the line leaders, Some things are purely internal control, if stabbed a leak, a lot of work, so dilemma. After listening to this remark, I feel a long time. Sigh, I think about the current internal audit management system in our country, I think this management system will be gradually reform and improvement. Such as the audit of the financial system, starting from the particularity of its industry, whether the implementation of superior line “behalf of the control ” that is, by the superior line control, from personnel,