| 风险导向审计模式下内部审计的变化分析 |
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| 引用本文： | 刘蓉,白剑. 风险导向审计模式下内部审计的变化分析[J]. 山西青年管理干部学院学报, 2006, 19(4): 55-57 |
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| 作者姓名： | 刘蓉 白剑 |
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| 作者单位： | 1. 长沙理工大学,管理学院,湖南,长沙,410076
2. 山西青年管理干部学院,山西,太原,030001 |
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| 摘 要： | 风险导向审计是内部审计发展的最新动向。新的审计模式倡导新的审计理念,新的审计理念必将引导内部审计发生诸多变化。为了在内部审计中有效推行风险导向审计模式,需要对风险导向审计模式下内部审计的变化进行分析,指出在以风险为核心的新审计理念下,内部审计所发生的明显变化。
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| 关 键 词： | 风险导向审计 内部审计 变化 影响 |
| 文章编号： | 1008-8997(2006)04-0055-03 |
| 修稿时间： | 2006-09-15 |
The Analysis on the Change of Internal Auditing Based on Risk-oriented Auditing |
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| LIU Rong,BAI Jian. The Analysis on the Change of Internal Auditing Based on Risk-oriented Auditing[J]. Journal of Shanxi College For Youth Administrators, 2006, 19(4): 55-57 |
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| Authors: | LIU Rong BAI Jian |
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| Abstract: | Risk-oriented auditing is the latest development of internal auditing.The new auditing mode introduces new auditing theory which causes some changes of internal auditing.In order to promote risk-oriented auditing efficiently,we need to research the change of internal auditing based on risk-oriented internal auditing and point out that intenal auditing has changed obuiovsly. |
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| Keywords: | risk-oriented internal auditing internal auditing change influence |
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