| 对内部审计应否被授予处理处罚权的探讨 |
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| 引用本文： | 刘俊娟. 对内部审计应否被授予处理处罚权的探讨[J]. 中北大学学报(社会科学版), 2006, 22(5): 78-81 |
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| 作者姓名： | 刘俊娟 |
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| 作者单位： | 山西财经大学,会计学院,山西,太原,030012 |
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| 摘 要： | 根据内部审计在组织中的角色定位,正确界定内部审计的职责权限是决定内部审计能否发挥作用、实现组织价值增值的关键因素之一.到目前为止,在我国有关内部审计的一些规定中有对内部审计授予处理处罚权的表述.本文试图以管理学和组织行为学理论为基础,通过借鉴内部审计学家的理论和国际职业组织的规范,来探讨内部审计应否被授予处理处罚权.
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| 关 键 词： | 内部审计 权力 处理处罚权 |
| 文章编号： | 1673-1646(2006)05-0078-04 |
| 修稿时间： | 2006-01-09 |
A Discussion on whether Internal Auditing be Granted the Power to Dispose and Punish |
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| LIU Jun-juan. A Discussion on whether Internal Auditing be Granted the Power to Dispose and Punish[J]. Journal of North China Institute of Technology(Social Sciences), 2006, 22(5): 78-81 |
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| Authors: | LIU Jun-juan |
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| Abstract: | An organization should grant relevant power and responsibility to internal auditing based on its role function,because it is one of the key factors for an organization to maintain improving and value-adding.There are some rules in the government regulation of internal auditing on the power to dispose and punish.This paper is a study on the power to dispose and punish of internal auditing based on the theories of management and the science of organizational behavior. |
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| Keywords: | internal auditing power power to dispose and punish |
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