摘要
风险导向内部审计是内部审计领域发展的最前沿,本文在对内部审计的历史演进进行介绍的基础上,以风险为核心对风险导向内部审计的含义进行深入分析,并进一步将风险导向内部审计与管理导向内部审计、风险基础审计相比较,以明晰风险导向内部审计的内涵。
Risk-oriented internal audit is the latest development of internal audit. This thesis firstly discribes the historical evolution of internal audit, then it reviews the contex of risk - oriented internal audit on the basic of the risk and discloses the similarities and differences comtpared with management- oriented internal audit and risk based audit.
出处
《黑龙江对外经贸》
2006年第10期80-81,共2页
Heilongjiang Foreign Economic Relations and Trade
关键词
内部审计
风险导向
管理导向
internal audit
risk - oriented
management - oriented
