2009Xi'an Caijing Xueyuan xuebaoRequires access

Probe into the Construction of the Internal Audit Environment in China

Xiaohong Wang

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Abstract

The internal audit as a modern management system has realistic meanings in improving the internal management system and efficiency,developing the management level and efficiency.However,the much lower internal audit environment impeded the development of the University internal audit.Therefore,the internal audit function must be transformed immediately to get the harmonious internal audit environment from improving corporate governance,preserving the audit's independence,increasing the added audit and seting up the reasonable organizational structure and so on.

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What this paper is about

The internal audit as a modern management system has realistic meanings in improving the internal management system and efficiency,developing the management level and efficiency.However,the much lower internal audit environment impeded the development of the University internal audit.Therefore,the internal audit function must be transformed immediately to get the harmonious internal audit environment from improving corporate governance,preserving the audit's independence,increasing the added audit and seting up the reasonable organizational structure and so on.

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Available abstract

The internal audit as a modern management system has realistic meanings in improving the internal management system and efficiency,developing the management level and efficiency.However,the much lower internal audit environment impeded the development of the University internal audit.Therefore,the internal audit function must be transformed immediately to get the harmonious internal audit environment from improving corporate governance,preserving the audit's independence,increasing the added audit and seting up the reasonable organizational structure and so on.

Key concepts: Internal audit, Control environment, Business, Audit plan, Audit, Information technology audit, Accounting, Joint audit

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