银行内部经济责任审计的问题与对策

分析了银行经济责任审计存在的问题，并结合实际提出了创新审计模式、提升审计层次、有效整合共享审计资源、开展嵌套审计、加强审计人才的自主培养与引进等改进对策。

The Problems in and Countermeasures for the Internal Economical Responsibility Audit of the Banks

This paper analyzes the problems in economical responsibility audit of the banks,and connecting with the practice,puts forward some countermeasures for improving the economical responsibility audit such as innovating audit mode,elevating audit level,integrating and sharing the audit resources,developing the embedded audit,strengthening the self-cultivation and introduction of audit talents,etc.