Central Bank Internal Audit Operation Mechanism

This thesis attempts to probe the operating system of the Internal auditing Of the Central Bank (IACB) ,utilizing the relevant knowledge, such as auditing managing banking accounting finance, and the approach of induction, deduction, transplantation, etc. This thesis is divided into three parts. The first part concerns the basic theory of JACB. This part, according to the theoretical system of Montgomeiy's Auditing which centers on the objectives of auditing on the basis of the definition of auditing Several fimdamental theoretical problems, such as the characters, objective, and independence of IACB are discussed. The second part is about the operating system of IACB. This part mainly deals with how to successfully and effectively launch LACB. In accordance with the components of the operating system of IACB, eight special topics (organization system, tights & responsibilities, staff quality, relation coordination, auditing mode, information management internal auditing criterion, quality guarantee system) are discussed in this section. The author, tries to link the common internal auditing theory with the characters of the central bank and the condition of China, put forward his own opinions. The th I rd part discusses the methods IACB. In this part, the author tries to probe how to develop risk-based auditing in the central bank and how to meet the challenges of the computer system auditing.