| 内部审计理论研究的回顾与展望 |
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| 引用本文： | 张巧良,陈俊.内部审计理论研究的回顾与展望[J].财会通讯,2005(5). |
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| 作者姓名： | 张巧良 陈俊 |
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| 作者单位： | 兰州理工大学国际经济管理学院 甘肃兰州730050
(张巧良)，兰州理工大学国际经济管理学院 甘肃兰州730050(陈俊) |
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| 摘 要： | 后安然时代,内部审计被看作是协助改进公司治理结构和支持关键治理程序的最称职专业的队伍。为了把握近年来关于内部审计理论研究的情况,避免低水平的重复研究,本文选取了有关内审文章进行了深入地分析和总结,指出了研究中存在的不足,并提出了相关的建议和今后的研究方向。
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| 关 键 词： | 内部审计 理论研究 回顾与展望 |
Review and Outlook on the Theoretical Research of Internal Audit |
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| Zhang Qiaoliang Chen Jun.Review and Outlook on the Theoretical Research of Internal Audit[J].Communication of Finance and Accounting,2005(5). |
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| Authors: | Zhang Qiaoliang Chen Jun |
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| Abstract: | In the Post Enron World, internal audit have been regarded as the most competent professional troops assisting the improvement of companies structure of administration and the support of its key procedures. In order to grasp the condition of theoretical research on internal audit in the latest ten years, and avoid the repetitive research on low level, the paper has selected more than 2000 articles related to the subject and made profound analysis and conclusion, pointing out the weakness of the existing research and raising related suggestions and the research direction in the future. |
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| Keywords: | Internal audit Theoretical research Review and outlook |
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