BOT is a new investment and financing model to find favor with many countries because of its own characteristics and advantages. The paper takes analysis on its characteristics and the main risk factors of the Chinese...BOT is a new investment and financing model to find favor with many countries because of its own characteristics and advantages. The paper takes analysis on its characteristics and the main risk factors of the Chinese pro-poverty-tourism category BOT project based on the projects related to the domestic and international risk management, and gives some relevant preventive measures.展开更多
The transformation of internal auditing (IA) from the function of supervision, management and control-oriented to governance-oriented are fulfilled while governance-oriented internal auditing emerging from the deman...The transformation of internal auditing (IA) from the function of supervision, management and control-oriented to governance-oriented are fulfilled while governance-oriented internal auditing emerging from the demand of corporate governance. The governance-oriented internal auditing (GOIA) is a risk-based assurance and consulting activity designed to add value into the organization focusing on the effectiveness of corporate governance in supervision and assessment by compound professional aims. Governance-oriented internal auditing includes board auditing, strategic auditing, management responsibility auditing and risk management auditing, etc..展开更多
文摘BOT is a new investment and financing model to find favor with many countries because of its own characteristics and advantages. The paper takes analysis on its characteristics and the main risk factors of the Chinese pro-poverty-tourism category BOT project based on the projects related to the domestic and international risk management, and gives some relevant preventive measures.
文摘The transformation of internal auditing (IA) from the function of supervision, management and control-oriented to governance-oriented are fulfilled while governance-oriented internal auditing emerging from the demand of corporate governance. The governance-oriented internal auditing (GOIA) is a risk-based assurance and consulting activity designed to add value into the organization focusing on the effectiveness of corporate governance in supervision and assessment by compound professional aims. Governance-oriented internal auditing includes board auditing, strategic auditing, management responsibility auditing and risk management auditing, etc..