| 内控审计的内涵、环境与风险运作探讨 |
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| 引用本文： | 陈晓丹.内控审计的内涵、环境与风险运作探讨[J].广州大学学报(社会科学版),2004,3(12):42-45. |
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| 作者姓名： | 陈晓丹 |
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| 作者单位： | 广州市市政工程监理有限公司,广东,广州,510060 |
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| 摘 要： | 文章探讨了审计工作内部控制的内涵与环境、内部控制与风险管理的评价与操作标准,阐述了提高审计工作效率和审计业务质量的见解。
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| 关 键 词： | 内控审计 评价标准 内涵 风险运作 |
| 文章编号： | 1671-394X(2004)12-0042-04 |
| 修稿时间： | 2004年10月10 |
A discussion on the implication, environment, and risk management of internal control audit |
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| chen xiao-dan.A discussion on the implication, environment, and risk management of internal control audit[J].Journal of Guangzhou University(Social Science Edition),2004,3(12):42-45. |
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| Authors: | chen xiao-dan |
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| Abstract: | This paper is intended to explore the implication, environment of internal control audit, and assessment and operating criteria for risk management and internal control. Views on efficiency and quality of audit are also expressed. |
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| Keywords: | internal control audit environment of internal control internal control and risk management assessment criteria |
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