Development trends and future prospects of internal audit
Wang Xiangdong
(CNAO’s Audit Office in Civil Aviation Administration, Beijing, China)
3467
Abstract
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.
Keywords
Citation
Xiangdong, W. (1997), "Development trends and future prospects of internal audit", Managerial Auditing Journal, Vol. 12 No. 4/5, pp. 200-204. https://doi.org/10.1108/02686909710173885
Publisher
:MCB UP Ltd
Copyright © 1997, MCB UP Limited