摘要
内部审计的目的旨在增加价值和改善组织运营,对其评价需要遵从这一基本要求。基于价值链视角能够厘清内部审计增加价值的目标、路径和形式,并通过价值网络模型分析内部审计价值增值机理。在此基础上,改进平衡记分卡评价方法,设计具有价值导向的评价指标体系,科学建立并实践应用具备神经网络动态特征的内部审计评价模型。
IIA definition of internal auditing is increasingly stressed ＂to add value and improve the organization＇s operations＂, is also the basic requirement of the internal auditing evaluation. The article, according to the value chain theroy and the value network model, has built the aim, the way and the mechanism of the internal audit to add value. On that basis, the article , by improving the Balanced Scorecard, select value-oriented indicators, put foward and practise a comprehensive evalnation model with the dynamic character of neural network.
出处
《审计研究》
CSSCI
北大核心
2013年第1期62-69,共8页
Auditing Research
关键词
内部审计
评价体系
价值导向
模型
internal audit,evaluation system, value-based, model
