Table of contents
An overview of the experiences of Chinese industrialization strategies and development
Lisa Li, Gerald VintenAnalyses China’s experience in import substituting industrialization (ISI), the trend towards export‐oriented industrialization (EOI) through expounding its economic performance…
Performance audit in the service of internal audit
Yan Jin’e, Li DunjiaClaims 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…
Unification of independence, authoritativeness and efficiency ‐ organizational form of internal audit
Chen Weizhong, Sun ShourongDescribes the ingredients for internal audit success in a large state‐integrated petroleum company. With 1,600 auditors and 25,000 audits performed, a varied contribution has been…
Development trends and future prospects of internal audit
Wang XiangdongProvides 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…
Development trends of internal auditing in China
Zhuang EnyueDiscusses the role of internal audit in the socialist market economy, the need for supervision of enterprises through internal audit and the way in which various stakeholders…
Internal audit under the socialist market economy system
Cai ChuanbingExplains 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…
Due professional care of certified public accountants in the People’s Republic of China
Xu Zhengdan, Xie Rong, Hu ChunyuanBelieves that the rapid development of the market system in the People’s Republic of China should encourage Chinese certified public accountants (CPAs) to examine themselves and…
Internal audit at Guangdong Nuclear Power Joint Venture Company Limited
Tang Chi Cheung, Chen QiangDescribes the internal audit function in a joint venture company. Auditing joint ventures is a fascinating topic, particularly when it involves the nuclear power industry and…
Internal auditing work at Sino‐China Petrochemical Corporation (SINOPEC)
Zhou CanlingDiscusses the development of internal audit theory and practice with reference to the Sino‐China Petrochemical Corporation (SINOPEC), a large, state‐owned petrochemical enterprise…
The present situation and developing trends of Chinese internal auditing
Jou JianWuaProvides background information on how internal audit has developed during its brief history, with various seminal conferences being milestones. There has been resistance to…
The developing trend and prospects of internal auditing
Bao GuomingDiscusses the origins of internal auditing in the rise of the joint stock company and its role in the Chinese socialist market economy. Outlines the economic benefits expected…
On the functions and objectives of internal audit and their underlying conditions
Cai ChunFocuses on the functions and objectives of internal audit and the conditions necessary for them. Believes the basic function of internal audit is a special kind of economic…
Bank of China surveillance system design for internal audit
Xu Zhi‐DiShows how the banking world too is adjusting to the needs of the socialist market economy. As a valuable adjunct to and tool for internal auditing, demonstrates the development of…
Internal audit developments in the tobacco industry
Zhang FaDescribes the internal audit arrangements in the Chinese tobacco industry. The elements of a high quality, well‐supervised service are already in place, with the capability of…
Economic accountability audit by internal auditing departments
Zhang FaPresents introductory material on internal audit in China then plunges into the exciting world of the economic accountability audit. Shows how this is very much at the heart of…
ISSN:
0268-6902Online date, start – end:
1986Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Jie Zhou