The present situation and developing trends of Chinese internal auditing

Abstract

Provides background information on how internal audit has developed during its brief history, with various seminal conferences being milestones. There has been resistance to overcome and in some cases, where internal audit had been dismantled, it has now been re‐established. Reports on how a number of significant companies were selected for experimentation in internal audit practice and formed valuable role models. Outlines the debate on supervision versus service. Demonstrates the vital role of economic benefit audit. Believes that through education and training, establishing of national audit associations and international links, the prospects for internal audit are great.

Citation

JianWua, J. (1997), "The present situation and developing trends of Chinese internal auditing", Managerial Auditing Journal, Vol. 12 No. 4/5, pp. 235-242. https://doi.org/10.1108/02686909710173948