内部审计模式的历史演进及其动因分析

内部审计模式经历了控制基础审计、流程基础审计、风险基础审计、风险管理基础审计等发展阶段。本文认为,追溯内部审计模式的历史演进,分析各类审计模式的产生背景,寻求推动其发展的动因,对于我国内部审计模式的跨越式发展将会产生积极的效应。

An Analysis on the Historical Progress and the Causation of Internal Auditing Approach

The internal auditing approach experiences four stages of development, which are control-based auditing, process-based auditing, risk-based auditing, and risk management-based auditing. The article thinks that backing the historic progress of the internal auditing approach, analyzing the evolutional background, and seeking the causation, will be very beneficial to the speedily development of internal auditing approach of China.