期刊文献+

我国内部审计应用持续审计的障碍及对策分析 被引量:1

下载PDF
导出
摘要 在经济和金融市场不稳定的环境里,利益相关者希望企业能够管理所有的风险,并且更加注重内部审计所能带来的贡献。内部审计需要利用新的方法来满足利益相关者的期望,技术驱动型的持续审计是审计方法的创新,是内部审计的发展趋势,但在其应用的过程中会遇到障碍,如何跨越障碍是持续审计得以实施的关键。
作者 宋欢
出处 《中国内部审计》 北大核心 2014年第5期43-46,共4页 Internal Auditing in China
  • 相关文献

参考文献6

  • 1毕秀玲.持续审计基本问题研究[J].审计研究,2008(4):16-20. 被引量:26
  • 2何芹.持续审计研究[M]上海:立信会计出版社,2008.
  • 3周敏,张志刚,曹北平.重庆移动公司持续审计系统构建及实际作用[J].中国内部审计,2013(5):74-77. 被引量:2
  • 4AICPA. The Current State of Continuous Auditing and Continuous Monitoring[R].http://www.aicpa.org/interestareas/frc/assuranceadvisoryservices/pages/continuousassuranceworkinggroup.aspx,2012.
  • 5PricewaterhouseCoopers. 2010 state of the internal audit profession study[R].http://www.pwc.com/us/er/intemal-audit/pub lications/state-of-internal-audit-profession-study.jhtml,2010.
  • 6PricewaterhouseCoopers. 2011 state of the internal audit profession study[R].http://www.pwc.com/us/en/intemal-audit/publications/state-of-internal-audit-profession-study.jhtml,2011.

二级参考文献8

  • 1Pnshkin, 2003, Comprehensive continuous auditing: The strategic component, Ann B Pushkin. Internal Auditing. Boston.. Jan/Feb Vol.18, Iss. 1.
  • 2Eric Krell. 2006 Continuous Auditing Is Here to Stay, Business Finance. Loveland.. Vol.12, Iss. 3.
  • 3S. Flowerday, A.W. Blundell, R. Von Solms, 2006 Continuous auditing technologies and models:A discussion, Computers & Security 25
  • 4Yining Chen. 2004, Continuous Auditing Using A Strategic-Systems Approach, Internal Auditing. Boston: May/Jun Vol.19, Iss. 3.
  • 5J Donald Warren Jr, L Murphy Smith. 2006 Continuous Auditing: An Effective Tool For Internal Auditors, Internal Auditing. Boston.. Mar/Apr Vol.21, Iss. 2.
  • 6Internal Auditor's Fraud Prevention and Detection Methods, James L Bierstaker, Priscilla Burnaby, Susan Hass. Internal Auditing. Boston: May/Jun 2004.Vol.19, Iss. 3; pg. 37, 4 pgs
  • 7J Whitley. Survey Benchmarks Internal Audit Direction, The Internal Auditor. Altamonte Springs. Feb 2006.Vol.63, Iss. 1.
  • 8Curtis C Versssschoor, 2003 Building Public Trust.. The Future of Corporate Reporting, Internal Auditing. Boston: Jan/Feb. Vol.18, Iss. 1.

共引文献26

同被引文献2

引证文献1

相关作者

内容加载中请稍等...

相关机构

内容加载中请稍等...

相关主题

内容加载中请稍等...

浏览历史

内容加载中请稍等...
;
使用帮助 返回顶部