The international institute of internal auditors popularize the effectiveness auditing in 1978. Before this year, many country have already implemented.
绩效审计是国际内部审计师协会在1978年制订《内部审计标准》之后，正式向世界各国的审计机构和审计专业人士推行的。
International Standards for the Professional Practice of Internal Auditing (ISPPIA) and CIAS are published in different environments.
国际《内部审计实务标准》和我国内部审计准则是在不同的历史背景下产生的。
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