A New-style Internal Auditing： The Governance-oriented Internal Auditing  

作　　者：Liying Fu 

机构地区：[1]Zhejiang Normal University/Renmin University of China

出　　处：《Journal of Modern Accounting and Auditing》2005年第7期58-66,共9页现代会计与审计（英文版）

摘　　要：The transformation of internal auditing （IA） from the function of supervision, management and control-oriented to governance-oriented are fulfilled while governance-oriented internal auditing emerging from the demand of corporate governance. The governance-oriented internal auditing （GOIA） is a risk-based assurance and consulting activity designed to add value into the organization focusing on the effectiveness of corporate governance in supervision and assessment by compound professional aims. Governance-oriented internal auditing includes board auditing, strategic auditing, management responsibility auditing and risk management auditing, etc..

关 键 词：corporate governance governance-oriented internal auditing risk management-oriented 

分 类 号：F275.2[经济管理—企业管理]