The Regression and Innovation of Internal Auditing-Ezplore and Analysis of Internal Auditing in the Post-SOA era

摘要：

After the high t ide of outsourcing in 1990s, the internal auditing function is returned back to enterprises in recent years. This article firstly introduces the outsourcing phenomenon of internal auditing and its causes. Then it analyzes the background of the regression of the internal a uditing and points out 2 key factors influenced the regression, which include SOA and IIAs PPF. After the analysis on the key factors of regression, this article researches on the essence of internal auditing regression and makes a conclusion that regress ion means innovation. Then it also analyzes what innovations the internal audit ing should make in the Financial Crisis today. The conclusion of the article is that based on the innovation, the regression of the internal auditing has broad prospects in the future.

关键词： regression of internal audit ing innovation of internal audit ing SOA risk-based internal auditing

作者: Yan Hui

作者单位: School of Management, Xiamen University, Fujian, P.R.China, 361005

会议类型: 国际会议

会议名称: 4th International Conference on Productinnovation Management(第四届产品创新管理国际会议)

会议地点: 武汉

会议语种:英文

页码: 1299-1302

在线出版日期: 2009-08-22（万方平台首次上网日期，不代表论文的发表时间）