Performance audit in the service of internal audit

Claims that the performance audit is the most suitable approach for internal audit to adopt to meet the needs of the socialist market economy. Through it, enterprises may tighten up control and raise managerial efficiency, as well as improving their competitive situation. Suggests a strategic approach as to how such audits may be carried out ‐ one which meets the needs of China.

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Year of publication:	1997
Authors:	Jin’e, Yan ; Dunjia, Li
Published in:	Managerial Auditing Journal. - MCB UP Ltd, ISSN 1758-7735, ZDB-ID 2023232-9. - Vol. 12.1997, 4/5, p. 192-195
Publisher:	MCB UP Ltd
Subject:	Business strategy \| Economy \| Efficiency \| Internal audit \| Operational audit \| People’s Republic of China

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Type of publication:	Article
Type of publication (narrower categories):	technical-paper
Language:	English
Other identifiers:	10.1108/02686909710173867 [DOI]
Source:	Other ZBW resources

Persistent link: https://www.econbiz.de/10014929573