TY  - JOUR
AB  - 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.
VL  - 12
IS  - 4/5
SN  - 0268-6902
DO  - 10.1108/02686909710173885
UR  - https://doi.org/10.1108/02686909710173885
AU  - Xiangdong Wang
PY  - 1997
Y1  - 1997/01/01
TI  - Development trends and future prospects of internal audit
T2  - Managerial Auditing Journal
PB  - MCB UP Ltd
SP  - 200
EP  - 204
Y2  - 2024/04/26
ER  -