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Review on the Development of Internal Audit of Chinese Enterprises in the Post-epidemic Era

Year: 2024

Type: article

Abstract: 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.

Source: Frontiers in Business Economics and Management

DOI: 10.54097/m6wzqm55

Authors: Xiaoqing Li, Yuan Tang

Institution: Sichuan University of Science and Engineering

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: diamond

Funder: Sichuan University

OpenAlex ID: W4402884566

FWCI:

Cites: 2

Cited by:

Related to: 10