stdClass Object
(
    [id] => 14497
    [paper_index] => 202412-06-019330
    [title] => RESEARCH ON VALUE-ADDED INTERNAL AUDITING IN ENTERPRISES BASED ON VALUE CHAIN THEORY
    [description] => 
    [author] => Xie Weiyu
    [googlescholar] => 
    [doi] => https://doi.org/10.36713/epra19330
    [year] => 2024
    [month] => December
    [volume] => 11
    [issue] => 12
    [file] => fm/jpanel/upload/2024/December/202412-06-019330.pdf
    [abstract] =>  With the continuous development of the market economy, the business environment of enterprises has become increasingly complex. As a critical component of corporate governance, internal auditing plays a vital role in regulating business operations. However, traditional compliance-based internal auditing can no longer meet the development needs of modern enterprises. Researching value-added internal auditing to provide more effective value-added services for enterprises has become a significant topic in current internal auditing research and practice. Based on value chain theory, this paper introduces the concept of value-added internal auditing, explores the differences between traditional internal auditing and value-added internal auditing, analyzes existing problems in the implementation of value-added internal auditing in enterprises, and proposes a framework for constructing a value-added internal auditing system through organizational restructuring, institutional improvement, and the optimization of operational mechanisms.
    [keywords] => Value Chain, Internal Auditing, Value-Added Auditing
    [doj] => 2024-12-05
    [hit] => 
    [status] => 
    [award_status] => P
    [orderr] => 2
    [journal_id] => 6
    [googlesearch_link] => 
    [edit_on] => 
    [is_status] => 1
    [journalname] => EPRA International Journal of Environmental Economics, Commerce and Educational Management 
    [short_code] => IJCM
    [eissn] => 2348-814X
    [pissn] => 
    [home_page_wrapper] => images/products_image/6.ECEM.png
)
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