内部审计在公司治理中的效用评价及其发展趋势

企业内部审计的独立性问题一直是困扰我国公司治理有效性的难题。通过内部控制在公司治理风险和控制中的作用研究,与公司治理的有关理论相结合,寻求两者的共赢区间,以扩大公司治理的有效空间,提高内部审计的效用。

Corporate governance is one of the hot topics, which involved in the study of contemporary theory, and the independence of internal audit has been a problem plagued the effectiveness of China＇ s corporate governance problems. Through internal control in the corporate governance risk and control the role of research, and corporate governance of the theory, through effective analysis and detailed feasibility studies, to seek a win - win situation between the two in order to expand the effective corporate governance space, to improve the effectiveness of the in- temal audit. Then discuss about the intemal audit trends in corporate governance structure.