摘要
从代理理论来看,传统内部审计部门属于成本中心。而现代内部审计为增值型审计,现代内部审计部门是利润中心。内部审计部门创造的价值可以采用平衡计分卡进行业绩评价。内部审计的发展方向是以风险导向审计为主要内容的增值性审计。
From the prospect of agency theory, traditional internal auditing department is a cost center. However,modern internal auditing, which belongs to value-added auditing, is a profit center. Balanced Score Card （BSC） is often utilized to make performance evaluation earned by internal auditing department. Development trend of internal auditing is towards value-added auditing such as risk-oriented auditing.
出处
《上海立信会计学院学报》
2007年第3期51-56,共6页
Journal of Shanghai Lixin University of Commerce
关键词
内部审计部门
成本中心
利润中心
增值型审计
平衡计分卡
internal auditing department
cost center
profit center
value-added auditing
Balanced Score Card
