公司治理与内部审计的关系探讨

Discussion on the relationship between corporate governance and internal auditing

公司治理和内部审计是当前两大理论和实务热点问题,文章从两者理论基础的内在一致性出发,探讨了在一个特定的微观主体中二者之间的双向关系,认为公司治理结构应阐明和确定内部审计职能在公司治理中的地位和作用,并指出内部审计是公司治理结构中不可或缺的检查、监督与评价的技术性机制,内部审计是公司治理结构中的信息反馈系统。

Corporate governance and internal auditing are two main topics of general interest within theories and practice at present. This essay proceeds from inherent consistency of the theoretical foundation of corporate governance and internal auditing and probes into the two-way relationship among them in a specific entity. We think that, corporate governance should expound and confirm the function and status of internal auditing in a company; internal auditing should be an indispensable technical mechanism of inspection, supervision and evaluation and an information reponse system in corporate governance.