审计委员会与内部审计关系研究

Auditing Committee and Internal Auditing

本文主要是从审计委员会的行为机制出发,研究审计委员会和内部审计之间的区别以及如何科学定位二者之间的关系,从而提出相关建议。

This paper begins first from behavior mechanism and then distinguishes the difference between auditing committee and internal auditing. Finally the author puts forward some worthwhile proposals.