摘要
从我国上市公司内部审计实际情况出发,分析了我国上市公司内部审计存在的问题,结合《萨班斯法案》,论述了完善我国上市公司内部审计的对策。
Based upon the internal auditing reality of China＇s listed companies, the author analyses the present problems in the internal auditing of China＇s listed companies in accordance of the Sarbanes-OxleyAct and giving out his approaches to deal with those probles.
出处
《广东技术师范学院学报》
2007年第6期40-43,共4页
Journal of Guangdong Polytechnic Normal University
关键词
内部审计
上市公司
萨班斯法案
internal auditing
listed copany
the Sarbanes-Oxley Act
