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绩效考评与薪酬管理审计是内部审计部门的重要审计内容和职责,如何做好这项审计是摆在当前农行内部审计部门的重要任务和课题。根据农行总行审计局安排,近期农行审计局武汉分局对湖北黄冈分行开展了绩效考评和薪酬管理审计调查。在审计调查过程中,面临规范标准尚未建立、人员素质难以适应、体系庞杂涉及面广等多种困难,审计人员坚持边调查边学习,边实践边思考,摸索总结了学习培训、对比分
Performance Evaluation and Compensation Management Auditing is an important audit content and responsibility of the internal audit department. How to do this audit is an important task and subject of the current internal audit department of the Agricultural Bank of China. According to the arrangement of the Audit Bureau of the ABC’s head office, the Wuhan Branch of the ABC Audit Bureau recently conducted an audit of the performance appraisal and salary management of the Hubei Huanggang Branch. In the process of audit investigation, faced with various difficulties such as the establishment of normative standards, difficulty in adapting to the quality of personnel, and the complexity of the system, the auditors insisted on studying while studying, practicing and thinking, groping and summarizing learning and training, and comparing scores.