Review on the Development of Internal Audit of Chinese Enterprises in the Post-epidemic Era
DOI:
https://doi.org/10.54097/m6wzqm55Keywords:
Post-epidemic era, Strategic environment, Internal audit, Development trendAbstract
With the development of The Times, the country's attention to internal audit has increased, and internal audit has become more and more the focus of enterprises. Therefore,This paper focuses on the internal audit of Chinese enterprises. Starting from the meaning of the post-COVID-19 era and its impact on China's economic environment, A comprehensive review of the internal audit strategic environment under the impact of COVID-19. In addition, this paper intends to make a brief analysis of the strategic environment and existing problems of internal audit in the post-epidemic era, and finally discuss the future development trend of internal audit.
Downloads
References
[1] Zhi Xiaoqiang, Crown Prince, Zhao Xiaohong. The mechanism and path of Realizing full coverage of internal audit supervision in state-owned enterprises: A theoretical framework [J]. Accounting Research, 2021, (10):166-175.
[2] Zhang Jide, Gao Jingpeng, Gu Yun, q Zhang Jiaxuan. Research on enterprise financial management response in the post-epidemic era [J]. Accounting Research, 2021, (12), 70-84.
[3] Tang, Z. & Gao, L. IIA internal audit definition evolution for our country's internal audit development enlightenment [J]. Communication of Finance and Accounting, 2012, (06):41-43.
[4] Wang, H. On Financial Management Environment. Accounting Monthly, 2000, (06), 2-5.
[5] Lu, M. & Zhang, Y. A new concept of corporate strategy for functional management incentive and constraint [J]. Modern Management Science, 2008, (04):5-7.
[6] Song H. The enlightenment of COVID-19 on supply chain resilience management. Circulation Economy of China. 2020, 34(03)
[7] Liang, S. Friends of Accounting, (24):124-126 (2011).
[8] Chen, X., Huang, T. & Lu, H. Kuan. Internal audit related laws and regulations in China and their improvement [J]. Communication of Finance and Accounting, 2021, (05):118-120+129.
[9] Bao S Y. The Positioning and Cooperation of National audit, CPA audit and Internal Audit [J]. Journal of Audit and Economic Research, 2016, 31(06):12-19.
[10] Liu Qiliang, Lu Kaisen, Li Yi, Zhao Lei. Internal audit and management corruption. Auditing Research, 2022, (04).
[11] Zhang, Q., He, J. & Rui, B. Research on the motivation of internal audit digital-intelligence transformation: based on the dual perspectives of environmental uncertainty and strategic orientation. Accounting Monthly, 2021, (24).
[12] Shen, Y., Xie, Z. & Su, L. Digital Transformation and upgrading of internal audit of state-owned enterprises under the background of new technology [J]. Finance and Accounting, 2022, (12):36-42.
[13] Liu, L. & Shen, L. Status quo and improvement suggestions of Audit Institutions Using Internal Audit Strength and Results [N]. China Audit Report, 2020-02-05(003).
[14] Li, H. Communication of Finance and Accounting, (32):108-109 (2009).
[15] Xu, L., Tang, H. & Wu, G. Research and analysis of organizational structure of audit institutions for internal audit guidance and supervision [J]. Communication of Finance and Accounting, 2022, (13):123-127.
[16] Editorial Department of our Journal, Xin Feng. Auditing Research, 2020, (06).
[17] Ye, C. Internal Audit of Enterprises [M].3 Ed. Beijing. China Machine Press, 2018.
[18] Yuan, L., Luo, D. & Guo, M. et al. Internal audit of state-owned enterprises in the new era: current situation, development and challenge: empirical evidence from questionnaire survey. Accounting Monthly,(21) (2021).
[19] Zhang, Q., He, J. & Rui, B. The historical evolution of the relationship between internal audit work mode and informatization--based on the analysis of information technology. Accounting Monthly, 2022, (02).
[20] Zhang, Q., Xing, C., Rui, B. et al. New generation of internal audit: Digitalization and intelligentization [J]. Auditing Research, 2020 (5): 113 ~ 121.
[21] Ma S J, Yin Y D, Huang J M, Zeng C Y. Research on China's economic and market changes under the impact of COVID-19. China Market, 2022(28), 13-15.
[22] Liu, S. The Impact of COVID-19 on China's Regional Economy. Geographical Research, 2021, 40(02), 310-325.
[23] Qu, Y. & Shi, X. Ju, J. Comparison of external quality assessment between International Institute of Internal Auditors and China Institute of Internal Audit: A case study of internal audit quality assessment of two Chinese enterprises. China Internal Audit, 2013, (06).
[24] Zhu, R. & Li, X. Financial irregularities, corporate life cycle and auditor decisions. Friends of Accounting, 2022, (12), 17-23.
[25] Chen, L. Some thoughts on the internal audit problems of large state-owned enterprises [J]. Finance and Accounting, 2018, (09):75-76.
[26] Chen, L., Zhang, L. & Zhu, H. Can state audits play an anti-corruption role? Auditing Research, 2016, (03):48-55.
[27] Li, Y. & Li, P. C. Research on the Influence of corporate internal governance layer characteristics on internal control: a literature review [J]. Finance and Accounting Communication, 2022, (02):20-26+100.
[28] Wang, J., Yan, W. & Yin, E. et al. Summary of the Framework Opinions on Some Major Issues concerning the Improvement of Audit System [J]. Journal of Audit and Economics, 2016 (1): 3 ~ 17.
[29] Wang, Y. Research on Audit Supervision and Rectification Right and its Realization Mechanism from the Perspective of Supervision [J]. Auditing Research, 2020. (4): 22 ~ 27+50.
[30] Zhang, J., Hou, Y., Liu, P. et al. The Goal requirement and strategic path of high quality development [J]. Management World, 2019 (7): 1 ~ 7.
[31] Zhu W X, Zhang P, Li P F, Wang Z Y. Dilemma and policy efficiency improvement of micro, small and medium-sized enterprises under the impact of epidemic: an analysis based on two national questionnaire surveys [J]. Management World, 2020, 36(4):13-26.
[32] UN, How COVID-19 Is Changing the World: A Statistical Perspective, May 2020.
[33] Ege, M S. 2015. Does Internal Audit Function Quality Deter Management Misconduct? [J], The Accounting Review, 90(2):495-527 DOI: https://doi.org/10.2308/accr-50871
[34] Prawitt D F, J L Smith, D A Wood. 2009. Internal audit quality and earnings management [J]. The Accounting Review, 84(4):1255-1280. DOI: https://doi.org/10.2308/accr.2009.84.4.1255
Downloads
Published
Issue
Section
License

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.







