公司内部审计的治理机制研究综述

Review on Corporate Governance Mechanism of Internal Audit

内部审计是公司治理机制的重要组成部分。国内学者对内部审计的公司治理机制有诸多不同研究视角。就国内不同研究视角的内部审计在公司治理中的作用进行了综述。

Internal audit is an important component of corporate governance mechanism. There are many research perspectives on corporate governance mechanism of internal audit in china. This paper makes a survey of the concerning domestic literature about how internal audit play its role in corporate governance.