公司治理对风险导向内部审计的影响

The Influence of Corporate Governance on Risk-oriented Internal Auditing

国内有关内部审计对公司治理的意义和作用进行探讨的较多,而有关公司治理对内部审计影响的系统研究较少。在简要分析了公司治理状况对开展内部审计的影响后,阐述了公司治理变迁对内部审计发展的影响及在新的公司治理环境下风险导向内部审计的特点,最后对在我国基于公司治理实施风险导向内部审计应注意的问题,提出了一些建议。

Much has been discussed about the significance and function of internal auditing in corporate governance in China till now,but little emphasis is laid on the study of the influence of corporate governance on internal auditing.The author uses the study on the brief latter as a starting point to expound the influence of the change of corporate governance on the development of internal auditing as well as the feature of risk-oriented internal auditing in the corporate governance under new environment,based on which he advances some suggestions on how to deal with the problems in the risk-oriented internal auditing in the implementation of corporate governance system in China.