治理基础内部审计:一个制度分析框架——以集团公司为例

Internal Auditing Based on Corporate Governance: An Institutional Analysis Framework——A Sample from Group Company

基于现代企业治理环境变迁与内部审计功能拓展的互动关系,从一般的代理理论角度分析了内部审计在公司治理中所扮演的治理角色,并以集团公司为例,系统地探讨了内部审计的制度安排问题,即内部审计的领导形式、组织结构、行权安排、治理边界等,以期为我国企业内部审计体制改革提供一个指引框架。

Based on the interaction between the environment change of modern corporate governance and internal audit function, this paper analyzes the role of internal audit in corporate governance from angle of agency theory, and then systematically investigates the institutional arrangement of internal audit with a sample of group company, which includes the leading modality, organizational structure, arrangement of right exertion, and governance boundary, and provides a guideline framework for the reform of internal audit institution of China＇s enterprises.