This paper reviews the process of auditing from the view of behavioral science, and considers that auditing is a process of behavior of evaluation substantially.
本文从行为科学的角度考察了审计过程，认为审计过程本质上是一个评价行为过程。
This paper is a study on the power to dispose and punish of internal auditing based on the theories of management and the science of organizational behavior.
本文试图以管理学和组织行为学理论为基础，通过借鉴内部审计学家的理论和国际职业组织的规范，来探讨内部审计应否被授予处理处罚权。
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