TY  - JOUR
AB  - Discusses the role of internal audit in the socialist market economy, the need for supervision of enterprises through internal audit and the way in which various stakeholders benefit. Makes a case for why internal audit uniquely fulfils the supervisory role and should not be substituted by government or public audit institutions. Charts the shift from financial to performance auditing. Enterprises which established internal audit early have achieved a competitive advantage, and internal audit services are increasingly requested rather than imposed, although there remain pockets of resistance. Presents models of the fit of the internal audit department with the rest of the organization and stresses the importance of a firm working relationship with the external auditors.
VL  - 12
IS  - 4/5
SN  - 0268-6902
DO  - 10.1108/02686909710173894
UR  - https://doi.org/10.1108/02686909710173894
AU  - Enyue Zhuang
PY  - 1997
Y1  - 1997/01/01
TI  - Development trends of internal auditing in China
T2  - Managerial Auditing Journal
PB  - MCB UP Ltd
SP  - 205
EP  - 209
Y2  - 2024/04/25
ER  -