【作者单位】Department of Accounting, Southwestern University of Finance and Economics, Chengdu, China
【年份】1997
【卷号】Vol.12No.4-5
【页码】247-250
【ISSN】0268-6902
【关键词】Accountability Autonomy Internal audit Internal control People’s Republic of China Professions
【摘要】 Focuses on the functions and objectives of internal audit and the conditions necessary for them. Believes the basic function of internal audit is a special kind of economic control. In other words,internal audit itself is a special kind of control fu...
