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Development trends and future prospects of internal audit

Author: Xiangdong Wang  

Publisher: Emerald Group Publishing Ltd

ISSN: 0268-6902

Source: Managerial Auditing Journal, Vol.12, Iss.4-5, 1997-04, pp. : 200-204

Disclaimer: Any content in publications that violate the sovereignty, the constitution or regulations of the PRC is not accepted or approved by CNPIEC.

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Abstract

Provides an historical introduction to how internal audit took off in China. Acquaints us with the fascinating three theoretical models of the national role of internal audit: the theory of two legs, the theory of two wings and the theory of supplement. Details the roles that internal audit may perform and ends with a prophetic forecast of the likely direction and development of internal audit into the new millennium.