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
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。
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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