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首页> 外文期刊>ISACA journal >Mergers and Acquisitions, Should Internal Audit Be Involved in Due Diligence?
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Mergers and Acquisitions, Should Internal Audit Be Involved in Due Diligence?

机译:并购,内部审计是否应参与尽职调查?

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摘要

Corporations today, especially large corporations, find acquisitions to be a crucial means to achieve their strategy. Depending on the strategic need, this may include several desired outcomes: advancing their footprint in current technology, abating competition by eliminating or undermining a promising start-up that could intensify competition in the future, extending horizons of the company business, or simply fueling further growth when the company seems to stagnate. There are important benefits of acquisition generally not available through any other means, such as catching up with lost time in building competitive edge or harnessing invaluable talent that otherwise would be inaccessible.
机译:当今的公司,特别是大型公司,发现收购是实现其战略的关键手段。根据战略需求,这可能包括几个预期的结果:扩大其在当前技术中的覆盖范围;通过消除或破坏有希望的初创企业(可能会加剧未来的竞争)来减轻竞争;扩大公司业务的视野;或者只是进一步加深发展当公司似乎停滞不前时。取得收购的重要好处通常是无法通过任何其他方式获得的,例如,追赶失去的时间来建立竞争优势或利用宝贵的人才,否则这些人才将无法获得。

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