期刊文献+

聚焦金融危机中企业内部审计的战略定位与发展策略 被引量:6

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摘要 席卷全球的金融危机给企业、特别是国际化程度比较高的企业及其内部审计工作带来不同程度的影响。企业内部审计须根据利益相关者的期望重新进行战略定位,在预算约束条件下关注公司治理,扩大风险管理审计,调整审计方式方法,为组织增值服务。
作者 王芳
出处 《现代管理科学》 CSSCI 2010年第1期85-87,共3页 Modern Management Science
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参考文献5

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同被引文献26

  • 1代文化.推动基层央行内部审计转型与发展的建议[J].甘肃金融,2010(6):68-68. 被引量:3
  • 2赵华,贾丽娜.审计利益相关者:互动关系与治理机制[J].审计与经济研究,2007,22(5):16-22. 被引量:18
  • 3普华永道.内部审计职业现状调研报告[R].2011.
  • 4IIA position paper.The Role of Internal Auditing in Resourc- ing the Internal Auditing activity, https://na.theiia.org/Pages/iia- home.aspx,2009.
  • 5IIA (GAIN).The Financial Crisis and Its Impact on the In- ternal Audit Profession. httpx//na.theiia.org/Pages/iiahomeaspx,2009.
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  • 7PricewaterhouseCoopers..State of the internal audit profes- sion study:Pressures build for continual focus on risk. http:// www.pwc.com/us/en/index.j html,2007.
  • 8PricewaterhouseCoopers . State of the internal audit profes- sion study: Targeting key threats and changing expectations to deliver greater value, http://www.pwc.com/us/en/index.jhtml, 2008.
  • 9PricewaterhouseCoopers. State of the internal audit profes- sion study:Business upheaval: Internal audit weighs its role amid the recession and evolving enterprise risks. 2009.http://www. pwc.com/us/en/index.j html.
  • 10PricewaterhouseCoopers.State of the internal audit profession study:A future rich in opportunity--Internal audit must seize op- portunities to enhance its relevancy,2010.http://www.pwc.com/ us/en/index.jhtml.

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