Internal Audit of Enterprises (Theoretical Thinking Based on the Perspective of Management)

Author: Liu Shi
Publisher:
Publish Date: 2005-02-01
Features: This book adopts a unique research approach—starting from fundamental management theories and comprehensively applying scientific methods such as empirical and normative research—to examine the historical development and latest practices of internal auditing in domestic and international enterprises. It offers original insights into the motivations and development patterns of corporate internal auditing, its essence, functions, objectives and goals, elements, classifications, audit operations and related activities, as well as the assumptions, principles, norms, quality management, models, and development trends of corporate internal auditing. The book emphasizes that corporate internal auditing is a subsystem of the corporate management system, with its essence being a control mechanism for the board of directors and audit committee, as well as the top management authorities. Its purpose is to promote and assist trustees in effectively fulfilling their stewardship responsibilities, while its role is to reduce agency costs, improve management performance, and enhance corporate value. This book is a summary of the author's theoretical reflections on auditing work over nearly two decades, making it suitable for readers in management, auditing theory and practice, as well as faculty and students at universities and colleges.