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基于公司治理的内部审计重构 被引量:5

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摘要 企业运行环境的改变和重大企业舞弊案件的出现,引发了人们对内部审计与公司治理关系的兴趣,并重新审视内部审计在公司治理中发挥的作用。本文从公司治理改革的趋势出发,讨论了内部审计在公司治理中发挥的新作用,提出从组织模式、风险导向、客观性管理等方面对内部审计制度进行重构。
作者 李伟
出处 《财会通讯(下)》 2010年第10期131-133,共3页 Communication of Finance and Accounting
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参考文献10

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