ESG视角下企业内部审计的使命与价值重构

[3]The Institute of Internal Auditors. Internal audit's role in ESG reporting: Independent assurance is critical to effective sustainability reporting [R]. IIA 白皮书, 2021.

[4]SHETA M, IBRAHIM B A, OSMAN M N, et al. Internal Audit Competency, Audit Function Maturity, and ESG Assurance Engagement: Evidence From a Machine Learning Approach [J]. Sustainable Development, 2026.

[5]王廷杰, 王爱萍. ESG 导向下企业内部审计职能重塑研究 [J]. 中国总会计师, 2026(3): 36-39.

版权与开放获取声明

作为一本开放获取的学术期刊，所有文章均遵循 Creative Commons Attribution 4.0 International License (CC BY 4.0) 协议发布，允许用户在署名原作者的前提下自由共享与再利用内容。所有文章均可免费供读者和机构阅读、下载、引用与传播，EWA Publishing 不会通过期刊的出版发行向读者或机构收取任何费用。

[1]张若彤. 内部审计赋能企业 ESG 高质量发展 [J]. 国际会计前沿, 2024, 13(5): 700-707.

[2]孙少龙. 内部审计推动上市公司 ESG 高质量发展的作用机理与策略构建 [J]. 审计月刊, 2025(5): 45-48.

[3]The Institute of Internal Auditors. Internal audit's role in ESG reporting: Independent assurance is critical to effective sustainability reporting [R]. IIA 白皮书, 2021.

[4]SHETA M, IBRAHIM B A, OSMAN M N, et al. Internal Audit Competency, Audit Function Maturity, and ESG Assurance Engagement: Evidence From a Machine Learning Approach [J]. Sustainable Development, 2026.

[5]王廷杰, 王爱萍. ESG 导向下企业内部审计职能重塑研究 [J]. 中国总会计师, 2026(3): 36-39.