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内部审计沟通度模型研究 被引量:11

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摘要 沟通是内部审计工作不可或缺的组成部分,贯穿于审计全过程。本文构建了内部审计沟通度模型,从时间、空间、人际、综合四个层面,涵盖内部审计沟通的频度、速度等13个维度,对指导内部审计沟通实践、提高内部审计工作质量具有重要意义。
出处 《中国内部审计》 2015年第10期13-16,共4页 Internal Auditing in China
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