| 内部审计与内部控制的合作性博弈 |
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| 引用本文： | 曾洁容.内部审计与内部控制的合作性博弈[J].南通航运职业技术学院学报,2010,9(1):22-25. |
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| 作者姓名： | 曾洁容 |
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| 作者单位： | 南通航运职业技术学院,管理信息系,江苏,南通,226010 |
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| 摘 要： | 金融危机下企业的内部审计与内部控制面临考验。文章阐述了内部审计与内部控制的关系,对内部审计在内部控制中的功能进行了定位,分析了一些企业内审部门的囚徒困境,探讨了如何建立内部审计与内部控制的合作性博弈关系,以期对我国企业内部审计和内部控制的建设提供一些思考。
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| 关 键 词： | 内部审计 内部控制 囚徒困境 合作性博弈 |
The Cooperative Game of Internal Audit and Internal Control |
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| ZENG Jie-rong.The Cooperative Game of Internal Audit and Internal Control[J].Journal of Nantong Vocational & Technical Shipping College,2010,9(1):22-25. |
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| Authors: | ZENG Jie-rong |
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| Institution: | Dept.of Management & Information/a>;Nantong Vocational & Technical Shipping College/a>;Nantong 226010/a>;China |
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| Abstract: | In the financial crisis,the enterprise's internal audit and internal control are facing the prisoner's dilemma.This paper expounds on the internal audit's role in the internal control in terms of the relationship of internal audit and internal control,and probes into how to play the cooperative game between internal audit and internal control aiming at affording some suggestions on improving Chinese enterprise's internal audit and internal control. |
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| Keywords: | Internal audit Internal control Prisoner's dilemma Cooperative game |
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