石家庄经济学院学报2011，Vol.34Issue(6)：76-79,4.
对内部审计独立性的反思：基于企业价值视角的研究
On the Independence of Internal Auditing：Focus on Enterprise Value
沈维成1
作者信息
- 1. 安徽工业大学管理学院,安徽马鞍山243032
- 折叠
摘要
Abstract
Independence is the core of internal auditing by which internal auditors may engage in work fairly.But as a part of an enterprise,the independence of internal auditing is not like the independence of external auditing because of its adding enterprise value.So internal auditing adds enterprise value by independence on the base of eliminating the factors of threatening objectivity.关键词
内部审计/独立性/客观性/企业价值Key words
internal auditing/independence/objectivity/enterprise value分类
管理科学引用本文复制引用
沈维成..对内部审计独立性的反思：基于企业价值视角的研究[J].石家庄经济学院学报,2011,34(6):76-79,4.
