内部审计促进银行实现价值最大化的途径

为了适应股份制改革后的新形势,更好地发挥内部审计在建设银行股改上市后的职能作用,内部审计部门应当注重学习和借鉴国际商业银行内部审计经验和评价体系,转变审计理念,完善审计功能,突出审计重点,同时加强审计新技术、新方法创新,严格审计程序标准,提高审计成果的利用效果,使风险释放和损失概率降至最低水平,进而促进银行实现价值最大化。

The path of pushing banks to realize value maximization by internal audit

In order to adapt to the new circumstance after the stock system reform and to make internal audit better play its functional role after the share reform,during which the bank has become a listing company of China Construction Bank,the internal audit section should pay attention to learn and draw lessons about internal audit experience and evaluation system from international commercial banks,change ideas,perfect function and give priority to main points of auditing.Simultaneously,it is crucial to strengthen the innovation of technique and method,standardize auditing procedure,improve utilization of audit result,make the risk releasing and loss probability decrease to the lowest level so as to push banks to realize value maximization.