Internal audit developments in the tobacco industry

Describes the internal audit arrangements in the Chinese tobacco industry. The elements of a high quality, well‐supervised service are already in place, with the capability of auditing across the range of activities and tackling corruption. States that there is a need for continuous development and staff training, with computer technology being an area requiring special attention. Feels the prospects seem bright and that internal auditing’s role of supervision will be enhanced in the continuing transition to the market economy.