银行内部审计在风险性监管中的杠杆作用(3)
2016-11-01 01:00
导读：[] [1]Lisa M.DeFerrari.Supervision of Large Complex Banking Organization[J].Federal Reserve Bulletin，2001，（2）。 [2]Internal and External Audit[S].Comptrollers Handbook，2003. [3]陈建华。金
[] [1]Lisa M.DeFerrari.Supervision of Large Complex Banking Organization[J].Federal Reserve Bulletin，2001，（2）。 [2]Internal and External Audit[S].Comptrollers Handbook，2003. [3]陈建华。金融监管有效性[M].北京：金融出版社，2003. Abstract： Risk-based supervision has become the main method of bank supervision. leverage of reliable banks internal audit under the risk-based supervision is to improve the effectiveness in the risk-based supervision as well as to control its direct and indirect supervising costs. Therefore， CBRC and banks should take measures to promote such leverage in supervision. Key Words： risk management； risk-based supervision； risk-based internal audit； leverage
