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内部审计增值功效实现途径 被引量:9

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摘要 内部审计作为现代企业的有效内控手段,其价值增值功能越来越受到人们的关注。国际内部审计师协会对内部审计下了新的定义,将内部审计为企业提供增值服务作为内部审计的基本目标,说明内部审计已从性质上发生了巨大变化。
作者 吕宏灵
出处 《合作经济与科技》 2009年第10期103-104,共2页 Co-Operative Economy & Science
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