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Web of Proceedings - Francis Academic Press
Web of Proceedings - Francis Academic Press

Research on the Construction of the Standardization Framework under the Coordinated Supervision System of Government Audit, Internal Audit and Social Audit

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DOI: 10.25236/iceesr.2021.010

Author(s)

Liuqing Yang

Corresponding Author

Liuqing Yang

Abstract

Government audit, internal audit and social audit are greatly different in the implementation subjects, objects, procedures and objectives. Under the collaborative supervision system, a set of standardization framework covers the whole process of audit basis, audit plan management, on-site management, quality inspection and evaluation, and achievement application.

Keywords

Government audit, Internal audit, Social audit, Collaborative supervision