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。