The Research of Strategic Management Audit Function System

被引：0
|
作者：
Guan Yamei [1 ]
机构：
[1] Nanjing Univ Finance & Econ, Coll Accounting, Nanjing 210003, Peoples R China
来源：
STRATEGIC MANAGEMENT ENGINEERING: ENTERPRISE, ENVIRONMENT AND CRISIS | 2009年
关键词：
Strategic Management Audit; Theory Frame; Appraisal System;
D O I：
暂无
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
Strategic management audit is an upfront and novel field in audit which attracts numerous scholars' attention from the very beginning of its development. It is one of the ten major tendencies of internal audit to convert from operational management audit to strategic management audit. This paper reviewed the development and revolution of the theory of strategic management audit, analyzed the differences between strategic management audit and traditional internal management audit, proposed constructive ideas for enhancing the theory frame and appraisal system.
引用
收藏
页码：533 / 537
页数：5
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