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Performance audit in the service of internal audit

Performance audit in the service of internal audit Claims that the performance audit is the most suitable approach for internal audit to adopt to meet the needs of the socialist market economy. Through it, enterprises may tighten up control and raise managerial efficiency, as well as improving their competitive situation. Suggests a strategic approach as to how such audits may be carried out ‐ one which meets the needs of China. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Managerial Auditing Journal Emerald Publishing

Performance audit in the service of internal audit

Managerial Auditing Journal , Volume 12 (4/5): 4 – Jun 1, 1997

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Publisher
Emerald Publishing
Copyright
Copyright © 1997 MCB UP Ltd. All rights reserved.
ISSN
0268-6902
DOI
10.1108/02686909710173867
Publisher site
See Article on Publisher Site

Abstract

Claims that the performance audit is the most suitable approach for internal audit to adopt to meet the needs of the socialist market economy. Through it, enterprises may tighten up control and raise managerial efficiency, as well as improving their competitive situation. Suggests a strategic approach as to how such audits may be carried out ‐ one which meets the needs of China.

Journal

Managerial Auditing JournalEmerald Publishing

Published: Jun 1, 1997

Keywords: Business strategy; Economy; Efficiency; Internal audit; Operational audit; People’s Republic of China

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