The developing trend and prospects of internal auditing

Abstract

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.

Citation

Guoming, B. (1997), "The developing trend and prospects of internal auditing", Managerial Auditing Journal, Vol. 12 No. 4/5, pp. 243-246. https://doi.org/10.1108/02686909710173957