Development trends and future prospects of internal audit

Provides an historical introduction to how internal audit took off in China. Acquaints us with the fascinating three theoretical models of the national role of internal audit: the theory of two legs, the theory of two wings and the theory of supplement. Details the roles that internal audit may perform and ends with a prophetic forecast of the likely direction and development of internal audit into the new millennium.

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Year of publication:	1997
Authors:	Xiangdong, Wang
Published in:	Managerial Auditing Journal. - MCB UP Ltd, ISSN 1758-7735, ZDB-ID 2023232-9. - Vol. 12.1997, 4/5, p. 200-204
Publisher:	MCB UP Ltd
Subject:	Economic growth \| Internal audit \| People’s Republic of China \| Trends

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Type of publication:	Article
Type of publication (narrower categories):	review-article
Language:	English
Other identifiers:	10.1108/02686909710173885 [DOI]
Source:	Other ZBW resources

Persistent link: https://www.econbiz.de/10014929575