公司治理中内部审计组织模式的探讨

Discussion on Organizational Mode of Internal Auditing in Corporate Management

合理的内部审计组织模式是内部审计职能发挥、增值目标实现的基础。目前我国许多企业的内部审计组织模式设置不合理,有碍内部审计在公司治理中发挥作用。为增强内部审计在公司治理中的功能,这里探讨了公司治理中内部审计组织模式的构建原则,研究了公司治理中内部审计组织模式的最佳选择,并指出了建立公司治理中内部审计组织模式时需注意的问题。

Internal auditors exert function and achieve the aim of added value on the basis of rational organizational mode of intemai auditing. At present, organizational mode of internal auditing in many companies of our country is irrational, which discourages internal auditing affection in corporate management. In order to increase internal auditing function in corporate management, this article discusses principles of organizational mode of internal auditing in corporate management, and researches the optimal choices of organizational mode of internal auditing in corporate management, finally indicates problems which we need to pay attention to when building organizational mode of internal auditing in corporate management.