| 关于内部审计若干概念问题的探讨 |
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| 引用本文： | 姜猛,景昊,朱焰兵. 关于内部审计若干概念问题的探讨[J]. 财会通讯, 2004, 0(14) |
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| 作者姓名： | 姜猛 景昊 朱焰兵 |
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| 作者单位： | 江苏大学工商学院，江苏大学工商学院，江苏大学工商学院 江苏 镇江 212013，江苏 镇江 212013，江苏 镇江 212013 |
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| 摘 要： | 随着内部审计的发展,其职能也随之扩展和延伸,本文综合分析了理论界对内部审计职能的认识和观点。在此基础上提出“管理绩效审计”这一概念。论证了“管理绩效审计”存在可能及其必要性。指出“管理绩效审计”涵盖了内部审计职能的各个方面,是内部审计的发展方向。
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| 关 键 词： | 管理审计 绩效审计 管理绩效审计 |
A Discussion on Several Problems of Internal Audit |
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| Jiang Meng Jing Hao Zhu Yanbing. A Discussion on Several Problems of Internal Audit[J]. Communication of Finance and Accounting, 2004, 0(14) |
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| Authors: | Jiang Meng Jing Hao Zhu Yanbing |
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| Abstract: | Because of the increase in the capability of the internal audit ,this paper synthetically analyses theviewpoints of the current professions. In the basis of it ,management and performance audit is been defined and it clearly includes all the capability of the internal audit |
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| Keywords: | Management audit Performance audit Management and performance audit |
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