从业者与用户对内部审计师认证益处的认知

Practitioners' and Users' Perceptions of the Benefits of Certification of Internal Auditors.

Accounting Horizons · 1997
被引 0
人大 BABS 3

中文导读

调查了美国内部审计师从业者和用户对可选认证(CIA)在职业优势和能力方面益处的看法,包括认证成本、重要性及熟悉度与重要性认知的关系。

Abstract

Abstract Presents the results of a survey on the perceived benefits of the optional Certified Internal Auditor (CIA) designation in the United States in relation to career advantages and competencies. Costs of obtaining CIA designation; Auditing work where CIA designation has importance; Relationship between familiarity with and perceived importance of CIA designation.

内部审计职业认证审计师认知