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.
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.
Related content
Development trends and future prospects of internal audit
Managerial Auditing Journal, Vol. 12, Iss. 4, 1997-08 ,pp. :
Development trends of internal auditing in China
By Enyue Zhuang
Managerial Auditing Journal, Vol. 12, Iss. 4-5, 1997-04 ,pp. :
Development trends of internal auditing in China
By Enyue Zhuang
Managerial Auditing Journal, Vol. 12, Iss. 4, 1997-08 ,pp. :