期刊文献+

企业内部连续审计初探

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摘要 近年来,连续审计作为一种能够加快内部审计循环的方法受到了越来越多的关注,一些国际组织对其也推崇备至。当前,我国许多企业的信息化建设如火如茶,企业经营管理的许多环节已经实现了信息化,企业内审部门也必须紧跟信息化的发展步伐,在充分借鉴国际连续审计发展成果的基础上,推行连续性内部审计。
作者 李庆五
出处 《审计月刊》 2009年第9期46-47,共2页
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