Development trends and future prospects of internal audit

Abstract

Provides an historical introduction to how internal audit took off in China. Acquaints us with the fascinating three theoretical models of the national role of internal audit: the theory of two legs, the theory of two wings and the theory of supplement. Details the roles that internal audit may perform and ends with a prophetic forecast of the likely direction and development of internal audit into the new millennium.

Citation

Xiangdong, W. (1997), "Development trends and future prospects of internal audit", Managerial Auditing Journal, Vol. 12 No. 4/5, pp. 200-204. https://doi.org/10.1108/02686909710173885