Internal audit under the socialist market economy system

Abstract

Explains the importance of the socialist market economy to the prosperity of China. Hand‐in‐glove with this important development is the role of internal audit in facilitating and sustaining the changes that are necessary. Audit has the dual function of serving the entity and the wider needs of the state. This involves a more sophisticated internal audit approach. Describes the more complex techniques utilized as a consequence.

Citation

Chuanbing, C. (1997), "Internal audit under the socialist market economy system", Managerial Auditing Journal, Vol. 12 No. 4/5, pp. 210-213. https://doi.org/10.1108/02686909710173902