摘要
现代内部审计通过参与公司治理、内部控制和风险管理,在促进组织目标实现和价值增长方面发挥了重要作用。本文以我国2010—2014年内部审计相关的核心期刊研究文献为基础,从内部审计机构与人员、内部审计质量与职能实现、内部审计的经济后果以及我国内部审计发展现状等主题入手,对相关文献进行了回顾、梳理与归纳,形成有意义的结论,并就未来内部审计的研究提出几点建议。
By participating in corporate governance, internal control and risk management, modern inter- nal audit plays an important role in helping the realization of organization goal and the organization value growth. Based on the internal audit research articles on core journals from Year 2010 to 2014, this paper makes a literature review on internal audit from the following research topics： internal audit institutions and staff, internal audit quality and function, internal audit economic consequences and the current de- velopment situation of Chinese internal audit . At the end, this paper draws meaningful conclusions and puts forward suggestions on the future internal audit research.
出处
《兰州财经大学学报》
2015年第6期98-106,共9页
Journal of Lanzhou University of Finance and Economics
基金
教育部人文社会科学研究青年基金项目(14YJC630098)
天津市2012年度哲学社会科学规划课题(TJGL12-004)
关键词
内部审计
文献综述
质量
职能
internal audit
literature review
quality
function
