State Audit's Supervision, Guidance and Utilization of Internal Audit in China
Journal: Modern Economics & Management Forum DOI: 10.32629/memf.v3i2.777
Abstract
In the relevant regulations and practices of the use of internal audit by state audits, there are problems that the functional boundaries of audit institutions' supervision and guidance of internal audit are ambiguous, and the methods and degrees of internal audit use lack legal constraints. These problems will undermine the independence and objectivity of internal audit and affect the quality and authority of state audit. This article focuses on considerations for determining this boundary.
Keywords
state audit, internal audit, supervision and guidance
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[2]Liu Ailong. Analysis of the New Round of Audit Law Revision and Improvement. Jianghai Academic Journal, 2017, (03): 145
[3]Qu Tianren. A Preliminary Study on the Linkage and Integration of State audit and Internal Audit — Based on the Perspective of State audit Office's Order No. 11. China Management Informatization, 2019, (07): 48.
[4]Zhou Weipei. From Assurance to Accountability — Path Analysis of State audit Services for National Governance from a Global Perspective. Auditing Research, 2019, (04): 4-6.
[5]Li Xiaoxue and Zheng Shiqiao. Government Auditing Independence. Auditing System and Auditing Power Allocation. Accounting Friends, 2015, (20): 125.
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