| "免疫系统"理论下风险导向审计在企业内部审计中的运用 |
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| 引用本文： | 向琴. "免疫系统"理论下风险导向审计在企业内部审计中的运用[J]. 江汉石油职工大学学报, 2011, 24(2): 92-95 |
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| 作者姓名： | 向琴 |
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| 作者单位： | 中国石化集团江汉石油管理局武汉办事处,湖北武汉,430052 |
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| 摘 要： | 从审计"免疫系统"本质、功能及特点出发,结合风险导向审计特点,分析了在"免疫系统"理论下开展风险导向审计的必要性和可行性.重点探讨了"免疫系统"理论下风险导向审计在企业内部审计的主要程序、方法、具体运用及主要实现途径,为企业按照科学发展观的要求开展风险导向内部审计起到启示作用.
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| 关 键 词： | 风险导向审计 内部审计 " 免疫系统" 理论 程序方法 |
Application of Risk-oriented Audit in Internal Audit of Enterprises under the "Immune System" Theory |
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| XIANG Qin. Application of Risk-oriented Audit in Internal Audit of Enterprises under the "Immune System" Theory[J]. Journal of Jianghan Petroleum University of Staff and Workers, 2011, 24(2): 92-95 |
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| Authors: | XIANG Qin |
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| Affiliation: | XIANG Qin (Wuhan Agency of JHPA,SINOPEC,Wuhan,Hubei,430052,China) |
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| Abstract: | Starting from the nature,function and feature of audit ＂immune system＂,and combining with specialty of risk-oriented audit,the writer has analyzed the necessity and feasibility for conducting risk-oriented audit under the theory of ＂immune system＂,and put emphasis on discussion of its main procedures,methods,specific application and major path for the goal,which should inspire enterprises in performing risk-oriented internal audit according to scientific outlook on development. |
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| Keywords: | Risk-oriented Audit Internal Audit Theory on ＂Immune System＂ Procedure and Method |
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