内部审计与审计委员会在公司治理结构中的职责与关系

The Obligation and Relation Between Internal Audit and Audit Committee in the Corporation Governance Construction

文章对内部审计、审计委员会在公司治理结构中的地位和职责进行了探讨,并对内部审计与审计委员会的关系作了分析。指出:随着内部审计的作用不断扩大,内部审计和审计委员会之间将会建立起相互评价、相互监督、相互合作、相互促进机制,实现公司治理内部监控与外部监控的有效组合。

This paper discusses the role and obligation of internal audit and audit committee in the corporation governance construction, and analyzes the relations between internal audit and audit committee. Then the paper indicates: with the expansion of the role of internal audit, a system will be established between internal audit and audit committee ,namely they are mutual evaluation, mutual supervision, mutual co-operation, mutual promotion,and it will bring into effective combination between internal control and external control in the corporation governance.