内部审计业务类型及其差异化原因:一个理论框架

发布时间：2018-02-22 17:17

本文关键词： 审计主题审计业务类型单一性内部审计业务综合性内部审计业务审核型业务监督型业务增值型业务　出处：《会计之友》2017年07期 　论文类型：期刊论文

【摘要】：审计业务是内部审计主题的细分或细分后的组合,财务信息、非财务信息、具体行为、制度这些审计主题都可以进行细分,每个单独的细分主题独立形成审计业务称为单一性内部审计业务,细分主题组合起来形成的业务称为综合性内部审计业务。组织治理、组织环境会影响内部审计定位,这种定位进而影响内部审计主题,并通过内部审计主题来影响内部审计业务类型。内部审计作为审核机制时的业务称为审核型业务,作为监督机制时的业务称为监督型业务,作为监视机制时的业务称为增值型业务。组织治理、组织环境还会影响内部审计目标、内部审计客体、内部审计领导体制等其他基本要素,并通过这些基本要素来影响内部审计业务类型。
[Abstract]:Audit business is divided or divided combined , financial information , non - financial information , concrete action , system these audit topics can be broken down , each individual subdivision theme independently forms an audit service called a single internal audit business . The business of internal audit as the audit mechanism is called a comprehensive internal audit business . The internal audit serves as an audit type business as a monitoring mechanism . As a monitoring mechanism , the business is called a value - added business . As a monitoring mechanism , the business is called a value - added business . The internal audit object , the internal audit leading system and other basic elements are also affected , and the internal audit service type is influenced by these basic elements .

【作者单位】：南京审计大学审计科学研究院;
【基金】：全国会计科研重点项目(2015KJA019) 政府审计研究基金课题资助项目(2016014)
【分类号】：F239.45

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