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nei bu shen ji zi xun zhi neng jie ding tan tao yi yang xing nei bu shen ji shi wu wei li
Author(s): 
Pages: 56-58
Year: Issue:  3
Journal: Finance and Accounting Monthly

Keyword:  咨询职能职能界定内部审计;
Abstract: IIA在《内部审计实务标准》中将咨询与确认职能一并列为内部审计的两大职能。本文从内部审计两大职能的定义辨析入手,指出咨询与确认职能的天然冲突,并以央行内部审计为例,分析咨询职能的履行现状和遇到的两个主要问题——独立性受损及承担了不应承担的风险,从央行治理和国际内部审计准则两个角度提出界定咨询职能的几点建议。
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