The Evaluation And Optimization Of The Performance Auditing Method Of The Basic People's Bank

Like the Basic People's Bank Head Office, shoulder formulate and implement monetary policy, financial stability, providing financial services three functions, to achieve reasonable evaluation three functions played by social benefits, People's objective requires banks to carry out performance audits. In conducting the performance audit process, selection and evaluation criteria set audit methodology is valid and reasonable direct impact on the final audit results. With standardized, scientific and functions of the performance audit methods, in order to improve audit quality and promote the central bank law, fair and efficient to perform their duties.From the development of domestic and foreign research performance audit point of view, comparative analysis of the current situation in which the Basic People's Bank performance audit development. The use of case studies, comparative studies and research method of combining, based on the practice of their own work, Baoding branched existing performance audit method grassroots People's Bank representative to analyze, and the effect of the current audit approach an objective evaluation analyzes the shortcomings of the current audit approach in the application process exists, and on this basis, propose the introduction of the Balanced Scorecard evaluation method to construct the feasibility of performance audit evaluation index system and its application, and in addition addition, the strengthening of information audit means, mechanism construction system, it also made recommendations and the implementation of countermeasures.