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dc.contributor.advisor陈汉文
dc.contributor.author卜淑珍
dc.date.accessioned2016-02-14T02:51:58Z
dc.date.available2016-02-14T02:51:58Z
dc.date.issued2006-06-08 18:30:15.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/27966
dc.description.abstract2001年11月,安然公司财务丑闻曝光,6个月后,世通公司再度爆发丑闻,由此引发的多米诺骨牌效应,造成了这一期间美国有338家上市公司,总计4093亿美元的资产申请破产保护。痛定思痛,人们把关注的焦点转移到企业的内部控制上来。内部审计在企业的经营管理中处于极其重要的地位,它既是内部控制机制的重要组成部分,又是监督与评价内部控制的主要手段,因此,人们把内部审计当作维护企业道德文化的最后一道防线。研究内部审计在企业风险管理中作用便具有重要的意义。本文的第一部分回顾历史,从内部审计定义的发展变化分析了内部审计的发展,内部审计应企业内外部环境变化,适应管理现代化的要求,已经发展成为风险导向内部审计。第...
dc.description.abstractIn November 2001, the financial scandal of Enron Corporation was exploded. Six months later, WorldCom was exploded again. It is just like domino effect, resulting in 338 firms, totaling 409.3 billions assets asked for bankruptcy protection in the same time, which makes people begin to focus on internal control. Internal audit plays an important role in enterprise management, it is not only an esse...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=11359&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=12019
dc.subject内部审计
dc.subject风险
dc.subject整合系统
dc.subjectinternal audit
dc.subjectrisk
dc.subjectintegrated system
dc.title内部审计与企业风险管理
dc.title.alternativeInternal Audit and Enterprise Risk Management
dc.typethesis
dc.date.replied2006-06-08
dc.description.note学位:管理学硕士
dc.description.note院系专业:管理学院会计系_会计学
dc.description.note学号:200311002


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