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内部审计战略Strategy for the Internal Audit Engagement
STRATEGY FOR THE INTERNAL AUDIT ENGAGEMENT 13
A carefully developed strategy increases the potential interpersonal problems and their
likelihood of a successful internal audit. resolution.
A text on management[1] that has been cited for many
years identified strategy as: “direct[ing] a general
programme of action and a deployment of emphasis and
measures towards the attainment of comprehensive
objectives” (p. 229). These authors state that “strategies
and policies do furnish the framework for plans by
Strategy for the channelling operating decisions and often predeciding
them (p. 232)”. They then conclude that “the more
strategies and policies are carefully developed and clearly
Internal Audit understood, the more consistent and effective will be the
framework of plans” (p. 232). Finally, these authors
classify strategies as major strategies, supporting
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