Performance audit in the service of internal audit

Abstract

Claims that the performance audit is the most suitable approach for internal audit to adopt to meet the needs of the socialist market economy. Through it, enterprises may tighten up control and raise managerial efficiency, as well as improving their competitive situation. Suggests a strategic approach as to how such audits may be carried out ‐ one which meets the needs of China.

Citation

Jin’e, Y. and Dunjia, L. (1997), "Performance audit in the service of internal audit", Managerial Auditing Journal, Vol. 12 No. 4/5, pp. 192-195. https://doi.org/10.1108/02686909710173867