论文部分内容阅读
1、国际内部审计师协会 国际内部审计师协会(ⅡA)成立于1941年,最初的创始人有24人,他们来自美国东海岸和中西部,当时是一个国内组织。在创立的当年年底其成员有104人,到1957年增加到3700人,这时,美国之外的成员已占20％。ⅡA的成立标志着内部审计已走向职业化、组织化和国际化。目前ⅡA成员已超过7万人,有196个分会,分布于世界100多个国家之中,ⅡA是联合国经社开发署的顾问、最高审计机关国际组织的常任观察员,国际政府财政委员会、国际会计师协会和美国反欺诈性财务报告委员会等组织的成员。中国内部审计学会1987年加入该协会,成为国际分会。
1, Institute of International Institute of Internal Auditors International Institute of Internal Auditors (IIA) was established in 1941, the original founder of 24 people, they are from the east coast of the United States and the Midwest, was a domestic organization. At the end of the year of its establishment, there were 104 members and by 1957 it had risen to 3,700. At this time, members outside the United States account for 20%. The establishment of Ⅱ A marks that internal audit has become professional, organized and international. IIA is currently a member of more than 70,000 people, 196 chapters, located in more than 100 countries in the world, Ⅱ A is a consultant to the UN Economic and Social Development Agency, the Permanent Observer of the International Organization of Supreme Audit Institutions, the International Finance Committee, the International Accountant Association and the United States fraudulent Financial Reporting Committee and other organizations. China Institute of Internal Auditing joined the association in 1987 and became an international chapter.