The compliance department and compliance posts shall be independent from the business department, the financial department and the internal auditing department.
Article 63 Commercial bank should accept the auditing and supervision of the auditing departments in accordance with laws.
Internal auditing department must take certain tactics to ensure internal auditing relevance.
The internal auditing department's lack of independence will result in the lessening of its authority.
An auditing department in a group is corresponding to the function and the internal and external environment of the group both in its function orientation and work contents.
From the prospect of agency theory, traditional internal auditing department is a cost center.
According to the present sector budgets reform situation, the result is, to somewhat extent, remarkable, but the question exposed by the national auditing department is actually surprising to all.
The research of balanced scorecards use In internal auditing department.;
Due to performance auditing reflects demand of epoch, government auditing department of many countries developed this auditing form actively.
