关键词: 金融创新,政府金融审计,注册会计师审计,内部审计

Abstract: With the development of China’s financial industry and the increasing dynamic of financial innovation activities, how to use the means of financial audit to prevent financial risks has become an urgent issue. Drawing lessons from American financial audit supervision system, and based on China’s national situation, the authors of this paper propose to establish a “trinity” financial audit supervision system with the government financial audit as the main body, the CPA audit as the supplemented and the internal audit of the financial institution as the core. Then, its role and the realization of its “immune function” are discussed. The construction of such a system will be beneficial for the supervision departments to restrain risks brought by the financial innovation more effectively and give full play to the important role of audit in economic activities.

Key words: financial innovation; government financial audit; CPA audit; internal audit