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On Outsourcing Internal Auditing
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作者 Ling Wu Xiang Xiao Xiaoxia Li 《Chinese Business Review》 2004年第6期41-47,55,共8页
There is an ever growing tendency of outsourcing of internal auditing since the appearing of it in 1970s.The paper introduces the status quo and form of outsourcing of internal auditing and analyzes the advantage and ... There is an ever growing tendency of outsourcing of internal auditing since the appearing of it in 1970s.The paper introduces the status quo and form of outsourcing of internal auditing and analyzes the advantage and disadvantage of it in western nations in order to offer references for the development of internal auditing in our nation. 展开更多
关键词 internal auditing outsourcing internal auditor external auditor
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