信息审计与知识审计的关系辨析  

Discriminating the Relationships Between Information Audit and Knowledge Audit

作　　者：汪建康[1] 肖久灵[1] 李乾文[1] 

机构地区：[1]南京审计学院管理学院,江苏南京211815

出　　处：《情报理论与实践》2012年第6期120-124,共5页Information Studies:Theory & Application

基　　金：国家自然科学基金项目"基于双元能力构建的公司创业导向与组织绩效转化路径研究"(项目编号:70972145);教育部人文社会科学研究青年项目"企业员工知识共享行为方式与效能研究:基于知识审计的视角"(项目编号:11YJC630230)的研究成果

摘　　要：信息审计和知识审计是两种非常重要的管理工具,对于现代组织具有较大的意义和作用,二者既有区别也存在关联。从基本内涵、作用、具体审计方法等方面进行综合比较,同时也揭示二者之间的内在逻辑关联,通过深入剖析二者的内在运行机理,为现代组织选择和执行相关管理审计方法提供帮助和借鉴。Information audit and knowledge audit are 2 kinds of important management tools,which have great significance and roles for modern organizations,and are different from and related with each other.This paper makes a comprehensive comparison between them from their basic concepts,functions and specific audit methods.The paper also discloses the internal logical relationships between them.By analyzing their internal operational mechanism in depth,the paper provides helps and references for modern organizations in selecting and implementing relevant management and audit methods.

关 键 词：知识审计 信息审计 审计方法 分析 

分 类 号：F239.4[经济管理—会计学]