Show simple item record

dc.contributor.advisor陈少华
dc.contributor.author李金
dc.date.accessioned2016-02-14T02:52:12Z
dc.date.available2016-02-14T02:52:12Z
dc.date.issued2008-09-22 16:05:48.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/28353
dc.description.abstract21世纪伊始,“安然事件”等一系列财务虚假案带来资本市场的监管制度和信息披露制度的变革。作为这场变革的产物,《萨班斯法案》建立了关于会计、审计、内部控制、财务报告和公司治理的新规则,这极大地影响着内部审计职业界:内部审计在得到前所未有的关注与认可的同时,也面临着巨大的挑战。后萨班斯法案时代,人们期望内部审计在《萨班斯法案》合规工作以及公司治理、风险管理、防范欺诈等一系列方面扮演更重要的角色、发挥更大的作用,但内部审计的“救火式”角色发展已经不能满足来自不同层面、越来越多的需求了。在纷繁复杂的内部审计角色中,哪个相对重要?它们彼此之间的关系又是什么?本文在剖析内部审计角色二重性特点的基础上,提出...
dc.description.abstractAt the beginning of the 21st century, there have been tremendous changes in the regulatory environment of capital market as a result of Enron, WorldCom and other financial and accounting scandals. As one of those changes, the Sarbanes-Oxley Act (SOX) was passed to reduce fraud and bring reliability to financial reporting, and to restore confidence to the public markets. The emphasis on SOX has tra...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=16337&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=18542
dc.subject内部审计角色
dc.subject萨班斯法案
dc.subject内部审计角色框架
dc.subjectinternal audit’s role
dc.subjectSarbanes-Oxley Act
dc.subjectInternal Audit’s Role Framework
dc.title后萨班斯法案时代内部审计角色探析
dc.title.alternativeResearch on Internal Audit’s Role in the Post-SOX Era
dc.typethesis
dc.date.replied2008-06-03
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:20051301115


Files in this item

Thumbnail

This item appears in the following Collection(s)

Show simple item record