The developing trend and prospects of internal auditing

Discusses the origins of internal auditing in the rise of the joint stock company and its role in the Chinese socialist market economy. Outlines the economic benefits expected from modern enterprises and the invaluable contributions offered by internal audit to their success. Suggests a number of key areas in an enterprise where internal audit might be expected to probe. Expresses optimism about the prospects of internal audit development.

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Year of publication:	1997
Authors:	Guoming, Bao
Published in:	Managerial Auditing Journal. - MCB UP Ltd, ISSN 1758-7735, ZDB-ID 2023232-9. - Vol. 12.1997, 4/5, p. 243-246
Publisher:	MCB UP Ltd
Subject:	Cost/benefit analysis \| Internal audit \| Operational audit \| People’s Republic of China \| Production

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Type of publication:	Article
Type of publication (narrower categories):	review-article
Language:	English
Other identifiers:	10.1108/02686909710173957 [DOI]
Source:	Other ZBW resources

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