| 摘要: |
| 摘要：职业精神和专业能力的塑造与培养，是内部审计能力建设的重要内容，也是新时代新形势下全面提升审计质量的重要保障。在系统梳理现有研究成果、定位研究价值的基础上，通过能力要素法与功能分析法相结合的方式，从政治素质、职业精神和专业能力等6个方面、43个评价指标，分析构建外汇管理内部审计人员职业精神与专业能力评价的双层指标体系，运用层次分析法确定各层级指标权重、明确遴选评价的重点。以此为基础，搭建审计人员与审计项目相适应的遴选匹配模型，并分别针对不考虑和考虑特定审计项目两种情况对模型应用进行对比分析，充分证明外汇管理内部审计人员职业精神与专业能力评价模型构建的合理性和应用价值。最后，结合模型的构建和应用结果，提出未来应根据政策、工作重心等变化保持对评价指标的动态更新和指标权重的优化调整，根据审计职责差异实施分层遴选，强化科技赋能提升评价效率，加强对人员的培训交流等发展方向和政策建议。 |
| 关键词: 关键词：外汇管理；职业精神；审计能力；评价指标；层次分析法 |
| DOI： |
| 分类号:F832 |
| 基金项目: |
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| Construction and Selection Matching Application of the Professional Spirit and Professional Ability Evaluation Model of Internal Auditors in Foreign Exchange Management |
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DONG Xiao-liang，CHEN Chun-lian，WANG Lei，MI Yi，BU Zui-yao
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(The People’s Bank of China Chong Qing Municipal Branch)
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| Abstract: |
| Abstract：The shaping and cultivation of professional spirit and professional ability is an important content of internal audit capacity construction，and also an important guarantee for the comprehensive improvement of audit quality in the new era and the new situation.In this paper on the basis of existing research results and positioning research value，through the ability element method and functional analysis，Analyzes and constructs a dual indicator system for evaluating the professional spirit and professional ability of internal auditors in foreign exchange management from six aspects including political quality，professional spirit，and professional ability，with forty-three evaluation indicators，and then use the hierarchical analysis method to determine the index weight，clear the focus of the selection evaluation.On this basis，the selection and matching model for auditors and audit projects is further builted，and the application of the model is compared and analyzed through verifying in two situations：whether specific audit projects were considered or not.The conclusion fully proves the rationality and application value of the construction of the professional spirit and professional ability evaluation model for internal auditors in foreign exchange management.Finally，based on the construction and application results of the model，policy recommendations are proposed that in the future，dynamic updates of evaluation indicators and optimization adjustments of indicator weights should be maintained according to changes in policies and work priorities，and layered selection should be implemented according to differences in audit responsibilities，and technology empowerment should be strengthened to improve evaluation efficiency，and training and communication for personnel should be strengthened. |
| Key words: Key words：Foreign Exchange Management；Professional Spirit；Audit Ability；Evaluation Index；Level Analysis Method |
