Investigation into Theory Frame and Appraisal System of Strategic Management Audit

摘要：

Strategic management audit is an upfront and novel field in audit which attracts numerous scholars attention from the very beginning of its development. It is one of the ten ma jor tendencies of internal audit to convert from operational management audit to strategic management audit. This paper reviewed the development and revolution of the theory of strategic management audit, analyzed the differences between strategic management audit and traditional internal management audit, and proposed constructive ideas for enhancing the theory frame and appraisal system.

关键词： strategic management audit theory frame appraisal system

作者: Guan Yamei

作者单位: College of accounting, Nanjing University of Finance and Economics, Nanjing, P.R.China, 210003

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: 1180-1183

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）