To build systematic and direct organizational mechanism of internal auditing is to maintain its independency; to establish complete legal system is to hold its authority; and to build complete working guarantee system is to ensure its objectivity.

• 应建立系统、垂直领导的内部审计组织机制，以保持内审机构运行的独立性；建立完善的法规约束机制，确立其在中央银行内部的权威性；建立完整的工作保障机制，保证中央银行内审的客观性。