随着金融体制改革的不断深化,稽核监督在金融宏观调控中的地位和作用已经得到了逐步的提高和加强,在微观搞活方面也发挥了其特殊作用。但由于银行是经营货币和信用,从事资金融通的行业,银行职工的绝大多数都直接或间接地经手大量钱财,工作中的任何差错、失误和不当,都将影响到银行的利益和声誉。近年来,银行经济大案要案的不断发生,极大地干扰和破坏了银行业务的健康发展。因此,必须明确内部控制与内部稽核的关系,在银行实行恰当有效的内部控制的同时,更需强化内部稽核,以杜绝和防止各种重大差错事故的发生,铲除滋生经济案件的条件。 With the continuous deepening of the reform of the financial system, the status and role of auditing and supervision in the financial macro-control have been gradually improved and strengthened, and they have also played their special role in micro-invigorating the economy. However, since banks are banks that operate in currency and credit, and are engaged in financial intermediation, the vast majority of bank workers directly or indirectly handle large amounts of money. Any errors, mistakes and misconduct in their work will affect the interests and reputation of banks. In recent years, the continuous occurrence of major bank economy cases has greatly disturbed and undermined the healthy development of banking business. Therefore, it is necessary to clarify the relationship between internal control and internal audit. In addition to implementing appropriate and effective internal controls, banks should further strengthen internal audits in order to eliminate and prevent the occurrence of various major mistakes and eradicate the conditions for breeding economic cases.