A research on the outsourcing of internal audit function

被引：0

作者：

Tian Jinyu ^{[1
]}

机构：

[1] N China Power Univ, Sch Business & Adm, Baoding 071003, Peoples R China

来源：

Proceedings of the 3rd International Conference on Innovation & Management, Vols 1 and 2 | 2006年

关键词：

internal auditing; outsourcing; agency theory;

D O I：

暂无

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

This paper analyzes the definition and the theoretic bases of the outsourcing of internal audit function, discusses the rationality and the limitation on the bases of status quo in China, and puts forward countermeasures that should be adopted in the outsourcing process. Its aim is to search for an Outlet for the exploitation of the outsourcing of internal audit function and to provide a thinking way for the development of the CPA vocation in China.

引用

页码：699 / 702

页数：4

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