On Performance Audit Methods in Commercial Banks

Xiang Li


Lying at the elementary stage of relevant research, China is still lacking in modern performance audit methods fit for commercial banks. This paper aims at applying data enveloping analysis in the linear programming theory as well as benchmarking management to commercial banks to effectively improve the efficiency and quality of their performance audit. In addition, the application of this method is illustrated in this paper to prove its reasonability and correctness.

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DOI: http://dx.doi.org/10.5539/ijbm.v5n1p219

International Journal of Business and Management   ISSN 1833-3850 (Print)   ISSN 1833-8119 (Online)

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